Background: Volunteer Tax Alert 2014-02, Disability Income, explains how to report disability
payments reported on Form 1099-R for a taxpayer that is retired on disability and has not
reached the minimum retirement age. Click here to access the alert on irs.gov.
Click here to access the alert on The Point. This alert will also be posted to the TaxWise
Message for SPEC partners: Please share this message with your volunteers. Volunteers may
access the alert on irs.gov by clicking here. This alert will also be posted to the TaxWise
Solution Center. Please contact your local SPEC Relationship Manager if you have questions
concerning the alert.
Chief; Oversight, Products & Quality
IRS Stakeholder Partnerships, Education & Communication