Other Pensions and Annuities Per Year
The full amount of all private pensions and annuities must be reported as gross income.
Fully taxable pensions are found on line 16 of Form 1040. In addition there may be other pensions and annuities with
only taxable portions which are listed on line 17a of Form 1040. If an amount is reported on the other pension lines,
including 17a and 17b, the amount on line 17a should be counted. On line 17a, the taxpayer may have listed an amount
which is an IRA "rollover" but not countable as income for tax credit purposes. If the applicant has circled the word
"rollover" appearing on line 17a of Form 1040, you should not include the amount listed. If the applicant has simply
filled in an amount, you should assume it is a countable pension and let the applicant later establish if it is in fact
a rollover amount. In that event, the applicant can establish proof of the rollover by providing you with a copy of the
Form 1099R or by completing the Department's standard affidavit form. Note that the 1099R form for verification of
benefits of pension rollover is different from the separate SSA 1099 form utilized as the Social Security benefit statement
or the Form RRB-1099 utilized as the Railroad Retirement benefit statement.
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