That sounds like disability payments from a pension plan. I assume that the person is under the earliest age of retirement from that employer (usually age 55) so it is disability rather than pension and would be reported on a 1099-R form with a code "3" (disability) in box 7 rather than a code "7" normal distribution. If that is the case then the 1099-R would be issued to the employee with the employees SSN.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
