Do I report pension payments as non-taxable from a defined contribution plan which commenced payments 1/1/2016 resulting from Nortel Networks bankruptcy? PBGC admins.

[king231]

State Street Retiree Services for USPBC -Nortel Networks Retirement Income Plan issued a 1099R and (2b) of the 1099R taxable amount is not checked.

[NCperson · Accepted solution]

if box 2a and box 9 are both blank / zero, then copy box 1 into box 2a.  the payment is taxable.