I have a 1099-R from PERS for an Oregon full year resident coded 3 in box 7. Box 1 amount exceeds Box 2a amount and nothing is checked in Box 2b. Box 13 amount is same as Box 1 amount. My understanding is: (a) Box 2a amount is federal taxable; (b) Box 13 amount is OR taxable. The 1009-R recipient believes that because they were a police department employee (due to disability beginning
2003), but not an officer, the OR taxable amount should be no more than the federal taxable amount. I believe that in approximately 1991, OR changed the law so that for subsequent disability pension recipients, including police, this full pension amount is taxable. I cannot find this clearly stated in either PERS or DOR documents. Does someone know of a clear reference? or at least a discussion of this issue?
>
>
>
>
>
>
>
>
>