Other Government Pensions and Retirement Plans

Other Government Pensions and Retirement Plans. A. This type of income is defined as follows: 1. Payments made to former employees, their dependent(s) or survivor(s) by state, local (or foreign) governments. a) Examples include State and Municipal retirement. B. This type of income is treated as follows: 1. The full amount of benefits the recipient is entitled to receive is counted as unearned income.