Report your spouse’s defined benefit plan in Part 5.

For Your Spouse

Part 5

Report a defined benefit plan if the value of the plan was more than $1,000 at the end of the reporting period or if your spouse received more than $1,000 in retirement payments during the reporting period.  Do not report a plan that your spouse obtained through United States Government employment.

Description:  Report the name of the employer providing the plan and write “defined benefit plan.”

EIF:  Select “N/A.”

Value:  Report the value of the plan by selecting the appropriate category.  If you cannot ascertain the value, leave this field blank and write “value not readily ascertainable” in the “Description” field.

Income Type:  Write “retirement payments” if your spouse is receiving payments or received a lump-sum distribution.

Income Amount:  Select the “None (or less than $201)” category if your spouse has not received any payments.  Do not complete this field if your spouse is receiving or has received payments because writing “retirement payments” in the “Income Type” field is sufficient.