Fully Taxable Pensions and Annuities

Official source

Your payments are fully taxable if (a) you didn’t contribute to the cost (see Cost , later) of your pension or annuity, or (b) you got your entire cost back tax free before 2025. But see Insurance Premiums for Retired Public Safety Officers , later. If your pension or annuity is fully taxable, enter the total pension or annuity payments (from Form(s) 1099-R, box 1) on line 5b; don’t make an entry on line 5a.

Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability pensions, see Pub. 525. If you received a Form RRB-1099-R, see Pub. 575 to find out how to report your benefits.

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Fully Taxable Pensions and Annuities

Official source

Your payments are fully taxable if (a) you didn’t contribute to the cost (see Cost , later) of your pension or annuity, or (b) you got your entire cost back tax free before 2025. But see Insurance Premiums for Retired Public Safety Officers , later. If your pension or annuity is fully taxable, enter the total pension or annuity payments (from Form(s) 1099-R, box 1) on line 5b; don’t make an entry on line 5a.

Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability pensions, see Pub. 525. If you received a Form RRB-1099-R, see Pub. 575 to find out how to report your benefits.