My father was a federal retiree and received a government pension until his death in 2009. My mother applied for and has been receiving a small survivor annuity since then. Because the yearly gross distribution is only about $3,000, it seemed easier to file as if it was fully taxable than try to do the Simplified Method worksheet. On the CSF 1099R, box 2a (Taxable amount) is ?Unknown.?

For 2015, I checked, and filing with it fully taxable adds over $400 to her tax liability. This is significant for a senior on a fixed income.

Do the questions on the Simplified Method worksheet refer only to my mother?s survivor annuity, or do I have to go through my father?s finances since he retired?

Is the ?cost in the plan at the annuity starting date? the amount in box 9b (Total Employee Contributions) from the CSF 1099R?

Hope you can help me out. Thank you.