You must meet all of the following requirements:
- You are not filing a Form D-40EZ;
- If you are married or registered domestic partners, you are filing a joint return;
- You received disability payments during the taxyear;
- You were under the age of 65 on December 31,;
- You retired on disability and were permanently and totally disabled when you retired;
- On January 1, of the tax year, 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.