Pension and Annuity Income›2025 Returns
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Publication 575 — Pension and Annuity Income · 2026-10-03 edition · updated 2026-10-04 · United States
CAUTION
It can take up to 3 weeks from the date you filed your amended return for it to show up in our sys- tem, and processing it can take up to 16 weeks.
Publication 575 (2025) 41
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TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.
To get help any time with general tax topics, visit www.TaxpayerAdvocate.IRS.gov . The site can help
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What Are My Rights as a Taxpayer?
The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Go to www.TaxpayerAdvocate.IRS.gov/Taxpayer-Rights for more information about the rights, what they mean to you, and how they apply to specific situations you may encounter with the IRS. TAS strives to protect taxpayer rights and ensure the IRS is administering the tax law in a fair and equitable way.
42 Publication 575 (2025)
Worksheet A. Simplified Method Keep for Your Records
Table 1 for Line 3 Above
AND your annuity starting date was— IF the age at annuity BEFORE November 19, AFTER November 18, starting date was... 1996, enter on line 3... 1996, enter on line 3...
55 or under 300 360 56–60 260 310 61–65 240 260 66–70 170 210 71 or older 120 160
Table 2 for Line 3 Above IF the combined ages at annuity starting date were...
THEN enter
annuity starting date were... on line 3...
110 or under 410 111–120 360 121–130 310 131–140 260 141 or older 210
Publication 575 (2025) 43
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