If my father received a lump sum payment of my deceased mother's pension, will he need to pay income tax on it?

[Kim-M]

20% was already withheld for federal.  She was a teacher in CT and he resides in MA.

[Coleen3 · Accepted solution]

The information from the 1099-R Form must be included in the tax return just like any other income document. Just as with a W-2, there is a reconciliation of income and withholding. If too little is withheld, you have a balance due. If too much is withheld, you get a refund.

[Kim-M]

Could he have to file under a different tax bracket?

[Coleen3]

If his income increased to take him from the 15% bracket to the 25% bracket , for example, the amount over that limit will be taxed at 25%.