Who may file a Form D-2440?
You must meet all of the following requirements:
• If you are married or registered domestic partners, you are filing a joint return;
• You received disability payments during 2019;
• You were under the age of 65 on December 31, 2019;
• You retired on disability and were permanently and totally disabled when you retired;
• On January 1, 2019, you had not reached the age required to retire under your employer’s retirement program; and
• You have not notified the Office of Tax and Revenue that you have chosen to treat the disability income as a pension.