Disability Income

Generally, if you retire on disability, you must report your pension or annuity as ordinary income.

If you were 65 or older at the end of the tax year, or if you were under 65, retired on permanent and total disability, and you received taxable disability income, you may be able to claim the credit for the elderly or the disabled. See chapter 34 for more information about the credit.

How to report. You must report all your taxable disability income on line 7, Form 1040, or line 7, Form 1040A, until you reach minimum retirement age

Generally, minimum retirement age is the age at which you would have first received a pension or annuity were you not disabled.

If you made contributions to your pension or annuity plan, your payments are taxable under the rules discussed earlier, beginning with the day after you reach the minimum retirement age.

For more information on how to report disability pensions, including military and certain government disability pensions, see chapter 6.

Previous| First | Next

Publication Index | IRS-Forms Main | Home