U.S. · Tax forms
Form 1040 line 5a, pensions and annuities.
The gross amount, the taxable amount on 5b, and what does not belong on either.
Line 5a is the total of your pension and annuity payments, normally Form 1099-R box 1. The taxable part goes on line 5b. If the payments are fully taxable, the instructions say to enter the total on line 5b and leave line 5a blank.
Look up a situation
Result
Form 1040 Line 5a at a glance, 2025 edition
| Situation | Where it goes | What the IRS says |
|---|---|---|
| Fully taxable pension or annuity | Line 5b only | Enter the total from Form 1099-R, box 1, on line 5b; do not make an entry on line 5a |
| Partially taxable pension or annuity | Total on 5a, taxable part on 5b | Enter the total from box 1 on line 5a and figure the taxable part with the General Rule (Pub. 939) or the Simplified Method |
| Form 1099-R shows a taxable amount | May be reported on 5b | You may be able to report a lower amount using the General Rule, the Simplified Method or the public safety officer exclusion |
| Retired public safety officer premiums | Excluded from 5b | You can exclude the smaller of the premiums paid or $3,000 of eligible distributions |
| Disability pension before minimum retirement age | Line 1h | Do not include these payments on lines 5a and 5b |
| Corrective distribution of excess elective deferrals | Line 1h | Do not include these on lines 5a and 5b; the plan tells you the years they are includible |
| Federal tax withheld | Attach Form 1099-R | Attach Form(s) 1099-R to Form 1040 or 1040-SR if any federal income tax was withheld |
What counts as a pension or annuity payment
The instructions say pension and annuity payments include distributions from 401(k), 403(b) and governmental 457(b) plans, and that you should receive a Form 1099-R showing the total in box 1. IRA distributions are reported on lines 4a and 4b instead.
How the taxable amount is determined
If the Form 1099-R does not show the taxable amount, you must use the General Rule explained in Pub. 939. If your annuity starting date was after July 1, 1986, the instructions send you to the Simplified Method to find out whether you must use it. The IRS can also figure the taxable part for a $1,000 fee (see Pub. 939).
The checkboxes on line 5c
The form has a check line beneath 5a and 5b with boxes that include Rollover and PSO (public safety officer). The instructions cover rollovers and lump-sum distributions in their own subsections.
Worked example
Walt gets a pension of $24,000 for 2025 (Form 1099-R, box 1) and, using the Simplified Method worksheet, finds $18,600 is taxable. Line 5a shows $24,000 and line 5b shows $18,600. If his pension were fully taxable, line 5a would be blank and line 5b would show $24,000. Names and amounts are made up.
More line pages in this set
Related lines: Form 1040 Line 11a, Form 1040 Line 24.
Sources
- Instructions for Form 1040 and 1040-SR (2025): Page last reviewed or updated May 7, 2026. Read November 2, 2026.
- Form 1040 (2025) Read November 2, 2026.
Tax year 2025 forms and instructions (Instructions for Form 1040 page last reviewed or updated May 7, 2026). Line labels were read from the IRS form PDFs posted on the date read; line numbers and labels change between tax years, so check them against the form for your tax year. Names in worked examples are made up.
Frequently asked questions
What goes on Form 1040 line 5a?
The total pension and annuity payments, normally from Form 1099-R box 1. The taxable part goes on line 5b.
What if my pension is fully taxable?
Enter the total on line 5b and make no entry on line 5a.
How do I figure the taxable part?
If the 1099-R does not show it, use the General Rule in Pub. 939, or the Simplified Method if your annuity starting date was after July 1, 1986 and the instructions require it.
Do 401(k) distributions go on line 5a?
The instructions say pension and annuity payments include distributions from 401(k), 403(b) and governmental 457(b) plans. IRA distributions go on lines 4a and 4b.
Which payments are not reported on 5a?
Disability pensions received before minimum retirement age and corrective distributions of excess elective deferrals; the instructions say to report them on line 1h.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.