does long term disability income count as earned income

My client age 62 had a major medical issue. He is on disability and is receiving the income reported in box 1 of the W2.
He is now terminated from his employer and there will be a review in September to determine if he can return to “a” job.
If not he will continue to receive benefits of about $33,000 per year until he is 65.
I am not sure what the minimum retirement age refers to. He had a 401k plan with his prior employer.
In short does the disability income qualify him to make ROTH contributions or are there more details that I need to uncover?

Thank you for your help!



Box 1 (less Box 11) amounts on a W-2 are eligible for IRA contributions as taxable compensation. The minimum retirement age as determined by a specific plan is generally the age at which disability benefits are no longer reported on a W-2, but thereafter are considered retirement pensions reported on a 1099R. Once that occurs they are no longer eligible for IRA contributions.

Add new comment

Log in or register to post comments