DC State Return - Can one subtract from Federal AGI annuity payments from Federal Gov't agency received by surviving spouse as a Death benrfit (code 4) on 1099R?
Line 12 on D-40 allows for subtraction from Federal AGI DC and Federal government survivor benefits
Taxpayer, as surviving spouse, receives pension annuity payments classified as code 4 on 1099R. These payments will continue for the remaining annuity period and are taxable on Federal return
Are these payments to be subtracted on line 12 of D-40?
