drunkewok

What if the pension is part of a nonqualified employee plan? The instructions for Form 1099-R include this blurb: My concern is with the italicized language. It seems to direct classification of the nonqualified pension amount on the 1099-MISC.

A surviving spouse receives a pension as part of a joint-and-survivor pension set up for her deceased husband by his employer. The distributions are reported on a 1099-MISC in Box 7, labeled "Nonemployee Compensation." The IRS says that the amount reported in said box is subject to "self-employment tax." Can you figure why the pension distributions are being labeled as nonemployee compensation?