Qualifying pension and annuity income includes the following:

periodic payments for services you performed as an employee before you retired

periodic and lump-sum payments from an IRA, but not payments derived from contributions made after you retired

periodic distributions from government (IRC section 457) deferred compensation plans

periodic distributions from an annuity contract [IRC section 403(b)] purchased by an employer for an employee and the employer is a corporation, community chest, fund, foundation, or public school

periodic payments from an HR-10 (Keogh) plan, but not payments derived from contributions made after you retired

lump-sum payments from an HR-10 (Keogh) plan, but only if federal Form 4972 is not used. Do not include that part of your payment that was derived from contributions made after you retired

periodic distributions of benefits from a cafeteria plan (IRC section 125) or a qualified cash or deferred profit-sharing or stock bonus plan [IRC section 401(k)], but not distributions derived from contributions made after you retired