You should also talk to OPM. My understanding is that if there is an amount in box 9b AND a taxable amount in box 2a then *OPM* *has* used the simplified method to calculate the taxable amount so you do not do it again, just say in the interview that the box 2a is the taxable amount.
That would mean that $105 is not taxable this year.
**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.**
