5a shows PSO and 40059
5b shows 0
your points 1 2 and 3 are yes, yes and yes
2023 IRS 1040 instructions, page 28 tell me " If you are retired on disability and reporting your disability pension on line 1b, include only the taxable amount on that line and enter PSO and the amount excluded on the dotted line next to 1h." My pension is not taxable so it seems pointless to drop the 1099-R as the IRS instructs. Would not the $3K deduction show up as $3K back to me somehow, if under SECURES ACT 2.0 it's permitted? Again, thanks..... @BillM223
