I entered info from1099-R {my retirement pension}. Why is showing up on Form 1040-SR on line 1h., other income instead of on line 5a., pensions and annuities?

[obrienrjj]

I am using desktop version. Inside TT it is presenting correctly as a pension. but not on form 1040. I am wondering if this is a bug, or is this because my husband and I are both receiving a pension and I am not at my full retirement age and this is a disability pension. Last year it presented on 1040 correctly,

[dmertz · Accepted solution]

Payments from a disability pension received before the normal retirement age of the plan are required to be reported on line 1h instead of on line 5b because they are considered to be a wage replacement.

Reporting this income on line 1 has always been the requirement.  Beginning with the 2022 tax return, the IRS split line 1 into various sub-categories of wages, with line 1h being the one that is to be used in your case.

If your 2024 Form 1040 showed this income on line 5b, your 2024 tax return was prepared incorrectly.  That doesn't matter unless the amount of wages reported affects something else on your tax return.