You may NOT deduct the following:
- Payments that otherwise qualify as retirement or pension benefits. When you reach your plan's minimum retirement age, the disability benefits you receive under that plan become retirement or pension benefits and are no longer deductible as disability or survivorship benefits. If you don't know the minimum retirement age under your plan, please contact your plan administrator for this information.
- Temporary wage continuation plans.
- Payments for temporary illnesses or injuries (for example, sick pay provided by an employer or third party).
- Pension payments that another person was receiving but he/she died (pension continuation benefits). These amounts aren't deductible survivorship benefits.