Yes, Texas TRS retired pay is a Qualified Plan.
Per the Teacher Retirement System of Texas Benefits
Handbook, https://www.trs.texas.gov/TRS%20Documents/benefits_handbook.pdf,
page 2:
The plan is administered as
a qualified governmental retirement plan under the provisions of Section 401(a)
of the U.S. Internal Revenue Code of 1986, as amended. In addition, monthly
member contributions are made on a pre-tax basis, meaning that at the time you
receive your salary, you do not pay federal income tax on the portion of your
salary used to make the contributions. Federal income tax on the contributions
and interest is deferred until you receive a distribution from TRS, such as a
refund or a retirement annuity. Amounts accumulated in your member account or
your retirement benefits become taxable income in the years in which they are
paid to you. As a governmental plan, TRS is not an “ERISA” plan under the
federal Employees Retirement Income Security Act of 1974.
To enter form 1099-R,
click on Where do I enter my 1099-R?
