Why is my pension distribution shown on Line 1h of the Form 1040 as other earned income instead of on Line 5b as a pension distribution?

There are some codes in Box 7 of the 1099-R that will cause the pension distribution to end up on Line 1h as other earned income, instead of Line 5b of the Form 1040 as a pension distribution.

• If you choose Code 8 in Box 7 of the 1099-R screen, your pension distribution is considered other earned income.
• If you choose Code 3 in Box 7 of the 1099-R screen and then answer Yes to the question that asks if you are younger than the minimum retirement age for your company, then your pension distribution will also be considered other earned income.