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Live in Colorado. Wife has 1099R disability, 58 yrs old. Does she qualify for exclusion?

 
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Level 15

Live in Colorado. Wife has 1099R disability, 58 yrs old. Does she qualify for exclusion?

Exclusion for what? Does it have to do with state taxes or federal taxes? What does the state she lives in have to do with this? Who or what entity issued the 1099-R? What is the code in box 7 of that 1099-R?