Tax Information
The Ohio Police & Fire Pension Fund (OP&F), which was established by the Ohio General Assembly in 1965, is a qualified plan under the Internal Revenue Code 401(a) as a governmental defined benefit pension plan.
OP&F is required to report distributions related to Service, Disability, Annuity, Survivor, Death and Active Member Withdrawals on Form 1099-R. OP&F prepares and files a Form 1099-R for each benefit recipient or active member who has received a cash distribution of $10 or more.
Tax Guides
2023 Form 1099-R IRS Instructions For Recipient
Special Tax Notice Regarding Plan Payments
Private Letter Ruling
Assists tax professionals in determining taxation of OP&F Disability Benefits.
Related Forms
Withholding for Ohio State Income Tax
IRS Form W-4P Withholding Certificate for Periodic Pension or Annuity Payments
IRS Form W-4R Withholding Certificate for Non-Periodic Payments and Eligible Rollover Distributions