This topic reviewed different types of retirement income including:

• Pension
  
  
• Disability pension
  
  
• Annuity
  
  
• Individual Retirement Arrangement (IRA)
  
  
• Social security benefits
  
  
• Railroad retirement benefits

The Income section of Form 13614, Intake/Interview & Quality Review Sheet, or an approved alternative form can be used to determine a taxpayer’s retirement income.