Tax and Topic Letters

Meeting room

Tax and Topic letters address tax issues and other topics related to IMRF benefits. If you don't find an answer to your question here, please consult your tax advisor or contact the Internal Revenue Service.

Tax Letter 1

PDF File1099-R - Box 5 -"Non-taxable payments" (Rev. 1/96)

Tax Letter 2

PDF File

1099-R - Box 2a - "General Rule" (Rev. 6/08)

Tax Letter 3

The IMRF death benefit for retired members (Rev. 10/96)

Tax Letter 3 was repealed. It is no longer applicable.

Tax letter 4

PDF FileThe IMRF Lump Sum Death Benefit (Rev. 08/2014)

Tax Letter 5

PDF File1099-R - How to transfer figures to 1040/1040A (Rev 2/19)

Tax Letter 6

PDF FileHow to report disability benefit payments on your Illinois and federal income tax return (Rev. 2/19)

Tax Letter 7

Can I contribute to an IRA? 

Please see the webpage IMRF and IRAs for current information.

Tax Letter 8

PDF FileTaxable and non-taxable portions of IMRF pensions (Rev. 6/08)

Tax Letter 9

PDF FileMember payments to IMRF (Rev. 01/18)

Tax Letter 10

PDF FileGeneral Rule vs. Simplified General Rule (Rev. 6/08)

Tax Letter 11

PDF FileMember Portion of ERI payments (Rev. 08/22)

Tax Letter 12

PDF FileAnnual Pension Increase (Rev. 08/22)

Tax Letter 13

PDF FileIMRF Benefit Payments Federal Income Tax Withholding (Rev. 08/22)

Tax Letter 14

PDF FileEGTRRA Tax Credit and IMRF contributions (Rev. 09/07)

Tax Letter 15

When an Employer Pays for Member Past Service or ERI Costs

Please see Section 4.24 of the Authorized Agent Manual for current information.

Tax Letter 16

PDF FileLiving Trust as a Beneficiary (Rev. 08/22)

Tax Letter 17

PDF FileIssuing IRS W-2 forms to IMRF members (Rev. 08/22)

Tax Letter 18

PDF FileCan an IMRF member take a tax deduction for purchasing IMRF past service or paying for ERI? (Rev. 08/22)

Tax Letter 19

PDF FileSupplemental Benefit Payment ("13th payment") (Rev. 02/24)

Tax Letter 20

PDF FileTax Deduction for Retired Public Safety Officers (Rev. 2/19)