 meaning you're going to put it in 5D representing that it's going to be taxable, hopefully this information being reflected clearly on the Form 1099R. Fully taxable pensions and annuancies also include military retirement paying shown on Form 1099R for details on military disability pensions. You can see publication 525. Military is also often a specialty area in and of itself because there's a lot of exceptions with regards to the people in military service. So if you receive a Form RRB 1099R, you can see publication 575 to find out how to report your benefits. Partially taxable pensions and annuities. So enter the total pension or annuity payments from Form 1099R box 1 online 5A. If your Form 1099R doesn't show the taxable amount, you must use the general rule explained in publication 939 to figure the taxable part to enter online 5B. Now hopefully the work has been done by the issuer of the 1099 typically the financial institution to break out the taxable amount and non-taxable amount. If they don't do that then you can do your research on publication 939 to figure the taxable part. But if your annuity starting date defined later was after July 1st, 1986, see simplified method later to find out if you must use the method to figure the taxable part. Notice when we think about putting money into retirement plans, when we think about annuity it's going to be basically a series of payments that you're going to be pulling out in a fixed amount of payments generally. So we could think about retirement plans that are going to be set up in such a way that we're going to be receiving basically annuity type of payments as a type of retirement vehicle whereas we might have this other kind of system where we have money under a retirement plan like a 401k plan in which case we're able to pull the money out and then we might have more control over the money that we're going to be pulling out although we could then have mandatory withdrawals after a certain age like 72 for example in which case the government is saying you have deferred it long enough we want you to pull the money out before you reach before you die basically. So you can ask the IRS to figure the taxable part for you for a $1,000 fee for details you could see publication 939. If your form 1099R shows a taxable amount you can report that amount online 5B but you may be able to report a lower taxable amount by using the general rule or the simplified method or if the exclusion for retired public safety officers discussed next applies. So insurance premiums for retired public safety officers. So if you are an eligible retired public safety officer law enforcement officer firefighter chaplain or member of the rescue squad or ambulance crew who is retired because of disability or because you reached normal retirement age you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for coverage by an accident or health plan or a long-term care insurance contract. Obviously that's a very specialized kind of area so if that comes up you're probably going to want to do some more research with regards to that particular case. The premiums can be for the coverage for you your spouse or dependents the distributions must be from the plan maintained by the employer from which you retired as a public safety officer. The distribution can be made directly from the plan to the provider of the accident or health plan or long-term care insurance contract or the distribution can be made to you to pay the provider of the accident or health plan or long-term care insurance contract. You can exclude from income the smaller of the amount of the premiums paid or $3,000.