What is the nature of your spouse's pension or annuity?
The IRS has rules for using the Simplified Method and the General Rule. They may be found in IRS Publication 575 and Publication 939.
Who must use the Simplified Method
You must use the Simplified Method if your annuity starting date is after November 18, 1996, and you meet both of the following conditions.
(1) You receive your pension or annuity payments from any of the following plans.
- A qualified employee plan.
- A qualified employee annuity.
- A tax-sheltered annuity plan (403(b) plan).
(2) On your annuity starting date, at least one of the following conditions applies to you.
- You are under age 75.
- You are entitled to less than 5 years of guaranteed payments.
Who can't use the Simplified Method
You can not use the Simplified Method if you receive your pension or annuity from a nonqualified plan or otherwise do not meet the conditions described in the preceding discussion. See General Rule, later.
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