HiI'm Anne. I've been preparing taxes for 28 years and I'll be happy to help you. If your husband started drawing the disability pension before his full his retirement
age, AND passed before his full retirement age (as defined by Social Security, link below): Per 146.32 Firefighters.Duty disability payments paid under a municipal statute to disabled firefighters prior to their reaching normal retirement age are excludable from gross income
. If the disabled firefighter dies prior to normal retirement age, the benefits
paid under the statute to the surviving spouse arc also excludable. §§1.61–2, 1.104-1. (Secs. 61, 104; 4 Code.)Rev. Rul. 80-14, 1980-1 C.B. 33 Full Retirement Age as defined by Social Security:https://www.ssa.gov/planners/retire/retirechart.html If your husband had reached his full retirement age, the pension is still excludable as long as the pension is NOT based on years of service: 146.33 Firefighters; service-connected disability. A pension received by a disabled firefighter under a state
statute that creates a rebuttable presumption the disability was service connected is excludable from gross income to the extent the pension is not attributable to length of service. §1.104-1. (Sec. 104, ’86 Code.)Rev. Rul. 85-105, 1985–2 C.B. 53. If my answer has been helpful to you, please take the moment to rate
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