Page 78 - Wages, Salaries and Other Earnings
P. 78

Head of Household


































              Differential Wage           Military Retirement Payments                 Disability                    Veterans Benefits
                  Payments

            Any payments made to you      If your retirement pay is based on age or   If you’re retired on         See details.
            by an employer during the     length of service, it’s taxable and must be
            time you’re performing        included in your income as a pension on   disability, see
            service in the uniformed      lines 5a and 5b of Form 1040 or 1040-SR.
            services are treated as       Don’t include in your income the amount   Military and
            compensation. These wages     of any reduction in retirement or retainer   Government
            are subject to income tax     pay to provide a survivor annuity for your
            withholding and are reported   spouse or children under the Retired   Disability Pensions
            on a Form W-2. See the        Serviceman's Family Protection Plan or   under Sickness and
            discussion under              the Survivor Benefit Plan. For more
            Miscellaneous Compensation,   detailed discussion of survivor annuities,   Injury Benefits,
            earlier.                      see Pub. 575, Pension and Annuity     later.
                                          Income.
                                                                                                                                     76
   73   74   75   76   77   78   79   80   81   82   83