Tax Information Page

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