NJ Specific Question 1099- R one time death benefit

[tjfiebig]

Hello,

My mother n law received a one time death benefit from her husbands  retirement death benefit fund  in the amount of $2K on a 1099-R

Box 1,  2000.00

Box 2  "taxable amount not determined" is checked

Box 7  (Distribution Code(s))  4- Death

Quicken asks to "select the source of the distribution and enter any other New Jersey Information"

Military pension or surviors benefits

Disability benefits (under 65 only)

Three-Year rule pensio or 401K benefits

General rule pension or 401K benefits

None of the above

New Jersey Distribution Amount _________

New Jersey withholding.                _________

Payers NJ State ID.                           _________

I'm not sure which box should be checked. in Turbo Tax.  It seems its either "Military pension or surviors benefits" or "None of the above".  

Is the Survior benefits of the "Military Pension or surviors benefits"  pertain to survivor militry benefits  or any survior benefits such as my father n laws retirement trust?  I may be reading into it too much.   

Thanks for any insight or help

Tim

[DanaB27]

"Military pension or survivors benefits" pertains to survivor military benefits.

"If you are receiving a U.S. military pension or survivor’s benefit payments, the military pension or survivor’s benefit is exempt from New Jersey Income Tax regardless of your age or disability status. Do not include such
payments on your New Jersey return. Military pensions are those resulting from service in the Army, Navy, Air Force, Marine Corps, or Coast Guard. This exemption does not apply to civil service pensions or annuities, even if the pension or annuity is based on credit for military service. Most military pensions and survivor’s benefit payments are received from the U.S. Defense Finance and Accounting Service, while a civil service annuity is received through the U.S. Office of Personnel Management. For more information on military pensions, see Tax Topic Bulletin GIT-7, Military Personnel and Families." (NJ Division of Taxation)