Sch M Government or state government???

[taxjungle]

Regarding Sch M Line 11:

Please, what are examples of occupations that are considered (U.S. government or a state or local government that are not covered by Soc. Sec.) that qualify for the Government Retiree Credits" on Sch M Line 11?

Thank you in advance.

[Koss]

Government Retirees

Police officers, college professors at state universities...

Lots of civilian employees of various government agencies. I think I did a return once for a bus driver who was not covered by social security. Civil service employees often fall into this classification. For example, staff members at the county courthouse.

BMK

[S T]

I think we need Examples

I have teachers under the State Teachers retirement system in California, and then receive a "very modest" social security benefit (as in just enough to pay for their medicare) Which agency do you suppose paid the $ 250 and how to report on Schedule M

Taxpayers that receive retirement from "OPM" and also receive a modest SSA benefit - which agency would have reported

Military Retired and receiving SSA benefits - which agency would have reported

I am only just beginning this filing season, had one refject on Sched M and I can see endless more rejects and resbumissions.

Sandy

[mblatour]

Post office employees. I'm sure the list is quite long.

[Mike Mac]

All Federal employees covered under the old CSRS pension system did not pay in to social security while working for the feds. CSRS was replaced by the FERS pension system in which fed employees do pay in to SS. I think the FERS systems started in the early or mid 1980's but am not sure off the top of my head.

[JG EA]

It started in 1984.

[Burke]

I just had one couple who did not meet the published requirements for eligibility (they did not start receiving SSA until March/April of 2009), yet both got the $250. So I don't think we can rely on any criteria. Make everybody check their bank accounts for May.

[Lion]

CT Teachers

My husband is a CT teacher and has never paid into SS or Medicare. I think newer CT teachers pay into Medicare only.

[AJsTax]

Just FYI:

Nearly every person in Ohio that works for a township, county, village, city, state department, and public schools are paying into a state retirement fund and are exempt from SS withholding. I already have prepared some this year that have some social security, receive PERS or SERS or similar and are still working part time. Fun times indeed!!!!

[dsi]

If you prepared their tax returns prior to their retiring, look at their W-2 to determine if they paid into SS.

[Jiggers]

No 1099SSA

If someone has retirement 1099R, over age 62, and no 1099SSA, I would assume they were not covered by SS and did not receive the $250.

[taxjungle]

Sch M Government or state government???

Excellent thoughts dhi and Jiggers. Thank you all who have responded.

So, now my question is:
Since my client is not old enought to have received Soc. Sec. Benefits for 2009, but he did receive a Form RRB-1099-R from the United States Railroad Retirement Board is he considered a Government employee for the Sch M Line 11 Credit, since he didn't receive the $250 from Soc Sec.? He started receiving railroad retirement in March 2009 and also received in that month benefits for Jan & Fed 2009 retroactively. He said he thinks he received a letter from someone saying he didn't qualify for the $250. So, WHAT WOULD YOU DO? Try for the credit or skip it?