In the 2023 Instructions for Forms 1099-R and 5498, we have added a new paragraph under Box 2a, Taxable Amount, and amended Distribution Code 3, Disability, in the Guide to Distributions Codes, referencing Rev. Rul. 85-105, 1985-2 C. B. 53 for reporting the taxable portion of annuity payments made for a disability incurred during the course of employment.
