Do pensions and annuities on line 5a (and columns "a" of lines 2-6) get counted elsewhere on Form 1040? What if 5b is zero but 5a has a value?

You're asking a great question about how the Form 1040 handles these various types of income in the "a" and "b" columns. Let me clarify how each of these work: For line 2a (Tax-exempt interest): You're correct - this amount is NOT included in your total income. It's reported for informational purposes only, which is why it doesn't flow to the right column. For line 3a (Qualified dividends): Yes, this IS included in your total income. Line 3a is a subset of 3b (not the other way around). The total dividends on 3b go into your income, and the qualified portion on 3a is used later for calculating preferential tax rates. For lines 4a-6a: Only the taxable portions (the "b" columns) are included in your total income calculation. The "a" columns show the total distributions received. For your pension situation with $31,740 in 5a and $0 in 5b: This typically means one of two things: Either the distribution was completely non-taxable (like from a Roth account or after-tax contributions), or it was directly rolled over into another qualified retirement account. Since 5b is zero, none of this amount contributes to your taxable income.

Hey, just want to share my experience with this exact situation. I was totally confused about these different columns until I found https://taxr.ai which saved me a ton of headache. I had a similar situation with pension distributions showing up in 5a but zero in 5b, and the software analyzed my 1099-R forms and explained that mine was a direct trustee-to-trustee transfer that doesn't count toward taxable income. It also broke down exactly how each of those "a" and "b" lines work together on the 1040. Might be worth checking out if you're still confused after reading through the comments.

Just wanted to follow up about my experience with taxr.ai after trying it out. I uploaded my 1099-R forms and some of my previous tax returns, and it immediately identified that I had been double-counting some of my retirement income in previous years! The software explained exactly how my Roth conversion should be reported on lines 4a/4b and which parts of my pension rollover belonged on 5a with zero on 5b. Saved me from making the same mistake again this year and even generated a letter explaining why an amendment might be needed for last year. Really helpful for sorting out these confusing retirement account questions!

If you're still having trouble getting answers about your pension situation, I'd recommend calling the IRS directly. I had a similar issue last year and spent weeks going in circles. Then I discovered https://claimyr.com which got me connected to an actual IRS agent in about 20 minutes instead of waiting on hold for hours. You can see how it works here: https://youtu.be/_kiP6q8DX5c The agent was able to pull up my records and confirmed that my pension amount on 5a with zero on 5b was indeed a direct rollover, and explained that I should have received a 1099-R with code G in box 7. They also walked me through how each of these lines work on the 1040. Definitely worth it if you need specific answers about your situation.

I need to apologize for my skeptical comment earlier. After researching more about Claimyr, I decided to try it because I desperately needed to talk to the IRS about my pension rollover situation that was similar to yours. The service actually worked exactly as advertised. I got a call back when an IRS agent was on the line, and they were able to confirm that my pension showing in 5a with $0 in 5b was indeed correctly reported as a direct trustee-to-trustee transfer. The agent even helped me understand why I received a 1099-R for it at all. Saved me hours of frustration and answered my questions completely. Sometimes being skeptical makes you miss out on useful services!

To add to what others have said, these "a" columns often trip people up. Here's another way to think about it: The "a" columns often show "information only" amounts that the IRS wants to know about but may not be fully taxable. For retirement accounts (4a-6a), the "a" column shows the TOTAL distribution, while the "b" column shows the TAXABLE portion. For your pension with $31,740 in 5a and $0 in 5b, your 1099-R should have code G in box 7 if it was a rollover, or possibly code 7 if it was a normal distribution but for some reason is completely tax-free (rare for pensions unless it represents a return of after-tax contributions). If you don't see any code explaining why it's not taxable, you might want to double-check your work. It's unusual to have a significant pension distribution that's completely non-taxable unless it was rolled over.

Just want to add one point of clarification that I haven't seen mentioned yet. The "a" columns on the 1040 serve different purposes for different types of income: - For line 2a (tax-exempt interest): This is NEVER included in your income calculation. - For line 3a (qualified dividends): This IS included in your income (as part of 3b), but is shown separately because it gets preferential tax rates. - For lines 4a-6a (retirement distributions): Only the taxable portions in the "b" columns are included in your income. For your pension rollover with code G, you're doing it right. The IRS requires reporting of rollovers even though they're not taxable events. That's why 5a shows the amount but 5b is zero.

This is a really helpful discussion! I'm dealing with a similar situation and want to make sure I understand the key takeaway: the "a" columns on lines 4-6 are basically "for information only" when it comes to calculating your actual taxable income, right? So if I have: - Line 4a (IRA): $15,000 - Line 4b (IRA): $3,000 - Line 5a (Pensions): $25,000 - Line 5b (Pensions): $0 Only the $3,000 from line 4b actually gets added to my total income, and the pension amount doesn't contribute anything to my AGI since 5b is zero? The IRS just wants to see the gross amounts that were distributed even if they weren't taxable events? I'm asking because I want to double-check my understanding before I file - I've been second-guessing myself on whether those "a" column amounts somehow get counted twice in the income calculation.