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On Form 1099-R, below box 7, the Check if disability and the taxpayer is disabled check box must be marked in order to be considered earned income and be carried to line 7 of Form 1040. You should not mark this check box if the distribution is from an IRA or if the taxpayer is not under minimum retirement age. See the IRS instructions for Form 1040 for more information.
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Form 1040: Disability pension not carried to line 7
If the taxpayer is under the minimum retirement age, and retired on disability, disability income must be reported as earned income on line 7 of Form 1040.
On Form 1099-R, below box 7, the Check if disability and the taxpayer is disabled check box must be marked in order to be considered earned income and be carried to line 7 of Form 1040. You should not mark this check box if the distribution is from an IRA or if the taxpayer is not under minimum retirement age. See the IRS instructions for Form 1040 for more information.
Tags: federal,form