More of a question...How are you receiving it?
DID you take it all out at once and roll into an IRA?,
...or are you getting monthly payments (annuitized)?
IF getting paid monthly the issuer would/should give you two 1099-R forms, one with a box 7 value of "2" and one with a box 7 value of "7". The one with the "2" is before 59.5, and the "7" is after 59.5.
(though, I admit I'm not certain all follow that procedure)
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
