CPR-27
Level 1

Line 12 on D-40 allows for subtraction from Federal AGI DC and Federal government survivor benefits 

Taxpayer, as surviving spouse, receives pension annuity payments classified as code 4 on 1099R.  These payments will continue for the remaining annuity period  and are taxable on Federal return

Are these payments to be subtracted on line 12 of D-40?

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