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agreement.
During 2003, petitioner was entitled to monthly amounts of
pre-amendment military retired pay totaling $13,809.35. During
that year, DFAS paid her that total amount less $1,354.71, the
tax that DFAS withheld on that total amount.
DFAS also implemented certain of the other plans that it
announced in the DFAS notice and, inter alia, issued to peti-
tioner Form 1099-R, Distributions From Pensions, Annuities,
Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts,
etc., for her taxable year 2003 (petitioner’s 2003 Form 1099-R).
That form showed $13,809.35 as both “Gross distribution” and
“Taxable amount” and $1,354.71 as “Federal income tax withheld”.
Prudential issued to petitioner Form 1099-INT, Interest
Income (Form 1099-INT), for her taxable year 2003 (petitioner’s
2003 Prudential Form 1099-INT) with respect to the interest for
that year on any dividend accumulations under petitioner’s
Prudential policy. That form showed $191.45 as “INTEREST INCOME”
(2003 interest on petitioner’s Prudential policy dividend accumu-
lations).
USAA issued to petitioner Form 1099-INT for her taxable year
2003 (petitioner’s 2003 USAA Form 1099-INT) with respect to the
interest for that year on any divided accumulations under peti-
tioner’s USAA policy. That form showed $435.87 as “INTEREST
INCOME” (2003 interest on petitioner’s USAA policy dividend
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Last modified: November 10, 2007