Police officer disability pension

[Ashel56]

My husband was medically retired this year due to an injury incurred on the job as a police officer. He receives an accidental disability pension that is untaxed income. He did not receive a 1099-R. I do not know how or if this income needs to be reported. If it is reported, how is this done and how do I indicate it is not taxable?

[ColeenD3]

It is excluded from income, so there is no reason for this income to be reported.

Public safety officers.

A spouse, former spouse, and child of a public safety officer killed in the line of duty can exclude from gross income survivor benefits received from a governmental section 401(a) plan attributable to the officer's service. See section 101(h). A public safety officer that's permanently and totally disabled or killed in the line of duty and a surviving spouse or child can exclude from income death or disability benefits received from the federal Bureau of Justice Assistance or death benefits paid by a state program. See section 104(a)(6).

PUB 525