Page 86 - Wages, Salaries and Other Earnings

Disability Pensions

Retirement and Profit Accrued Leave
Sharing Plans Payment

 If you receive payments from a Disability If you retire on
retirement or profit-sharing Pensions disability, any lump-
plan that doesn’t provide for sum payment you
disability retirement, don’t
treat the payments as a receive for accrued
disability pension. The annual leave is a salary
payments must be reported as 01 02 payment. The payment
a pension or annuity. For more is not a disability
information on pensions, see payment. Include it in
Pub 575.
your income in the tax
year you receive it.

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