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indicates that Boeing did in fact send petitioner a Form 1099-R.
The Internal Revenue Service received a Form 1099-R from Boeing
that listed petitioner’s SSN and not Mr. Whittaker’s SSN.
Petitioner’s 1998 Federal income tax return was prepared at
a local church by VITA, an organization that petitioner believes
is associated in some way with Seattle University.
Petitioner claims she was told that the retirement benefits
she received from Boeing were not includable in her gross income
because the documents she presented listed an SSN that was not
her own. Petitioner argues that because her deceased husband’s
SSN, rather than her own, was listed on these documents, the
retirement benefits that she received from Boeing should be
excluded from her gross income.
Gross income includes all income from whatever source
derived, unless otherwise specifically excluded. Sec. 61(a).
Annuities are specifically included in gross income. Secs.
61(a)(9), 72(a). Under section 72, amounts received as an
annuity generally are includable in the recipient’s gross income
except to the extent that they represent a reduction or return of
premiums or other consideration paid. Sec. 1.72-1(a), Income Tax
Regs.
Mr. Whittaker did not make any contributions to the plan.
All contributions were made by Boeing. Therefore, the full
amount of each annuity payment is taxable.
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Last modified: May 25, 2011