Code R. Pensions and IRAs. Payments made on your behalf to
an IRA, a qualified plan, a simplified employee pension (SEP), or a
SIMPLE IRA plan. See the Schedule 1 (Form 1040) instructions for
line 20 to figure your IRA deduction. Enter payments made to a
qualified plan, SEP, or SIMPLE IRA plan on Schedule 1 (Form
1040), line 16. If the payments to a qualified plan were to a defined
benefit plan, the partnership should give you a statement showing
the amount of the benefit accrued for the current tax year