 Okay, given that, lines 5A and 5B, pension and annuities. So you should receive a form 1099R showing the total amount of your pension and annuity payments before income tax or other deductions were withheld. This amount should be shown in box one of form 1099R. Pension and annuity payments include distributions from 401K plan, 403B plan. The 401K is a typical plan for a business and the 403B often for government type of entities, public sector areas, government 457 plans as well. So rollover lump sum distributions are explained later. So in other words, what if, for example, you were at one job and you had a 401K plan and then you went to another job? Well, then you have this issue of do I want to keep my money in that 401K plan or do I need to pull it out? I don't want to pull it out because I'm going to get hit with penalties. Therefore you might roll it over in which case you would have something in box one typically and then not something in box two and the distribution code I believe would be a G indicating a rollover of some kind. So that would be very important otherwise and this happens to some people. They just pull the money out because they're going to a new job and they just pull out all this money and then get hit not only with taxes on it but a 10% like penalty as well. So you want to avoid doing that. So rollovers and lump sum distributions are explained later. Don't include the following payments online 5A and 5B instead report them online 1H. Disability pension received before you reach the minimum retirement age set by your employer. Corrective distributions including any earnings of excess elective deferrals or other excess contributions to retirement plans. The plan must advise you of the years the distributions are includeable in income. So when we look at the distributions it's going to become important in terms of which year the distributions should be allocated to in terms of the income for the proper year getting the cutoff dates correct. Tip, attach forms 1099R to form 1040 or 1040SR. So the 1040, the normal form 1040SR when you're over like in the retirement years. So if any federal income tax was withheld. State tax, federal tax, social security tax. Note that these forms are kind of similar to the W-2s and that well when you're working years the W-2 form is going to be the one that likely you're going to have the withholdings with. If you're beyond the working years a lot of your income that you're living on is going to be from investments but they're usually oftentimes still subject to tax because they're coming out of a 401K or IRA and therefore you might set up withholdings when you get those distributions in a similar way as you do with like the W-2 kind of withholdings or you can make estimated payments in your retirement years. Fully taxable pension and annuities. Your payments are fully taxable if A, you don't contribute to the cost C cost later of your pension or annuity or B, you got your entire cost back tax-free before 2022 but C, insurance premiums for retired public safety officers later if your pension or annuity is fully taxable enter the total pension or annuity payment from forms 1099R box one online 5B don't make an entry on line 5A. Fully taxable pensions and annuities also include military retirement pay showing on form 1099R for details on military disability pension C publication 525 if you've received a form RRB 1099R you can see publication 575 to find out how to report your benefits you can go to the IRS website and find those there.