Any retirement death benefit exclusion from income for surviving spouse?

[mikeburg]

I guess I have been doing taxes too long.

Seems I remember something about up to a $5,000 death benefit exclusion from income by a surviving spouse that received his spouse retirement lump sum from Employees Retirement System of Texas. The box 7 distribution code shows: 4A

Does anyone know anything about this?

It could be done away with the tax reform act of 1986, etc.

Thank you for any help to refresh my memory. mikeburg

[kathyc2]

I guess I have been doing taxes too long.

Seems I remember something about up to a $5,000 death benefit exclusion from income by a surviving spouse that received his spouse retirement lump sum from Employees Retirement System of Texas. The box 7 distribution code shows: 4A

Does anyone know anything about this?

It could be done away with the tax reform act of 1986, etc.

Thank you for any help to refresh my memory. mikeburg

It's no longer available, went away in late 90's I'm thinking.

[kathyc2]

Specifically 8/21/96

[mikeburg]

Thank you.

Thanks a million. mikeburg

[taxea]

code 4 is death, what is code 4a?

[S T]

If you review the instructions and codes for Form 1099R - Box 7 Code 4 is death - code "a" added is "may be eligible for for a 10 year tax option (see Form 4972)
here is a link to the 4972 -2015 instructions - maybe one of the items will work - not enough info in the OP https://www.irs.gov/pub/irs-pdf/f4972.pdf


Sandy