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Taxes and Your Benefits
The District of Columbia Teachers’ Retirement Plan and the District of Columbia Police Officers and Firefighters’ Retirement Plan are considered 401 (a) defined benefit governmental retirement plans under Section 414(d) of the Internal Revenue Code. For purposes of rollovers, refunds, and other financial transactions, your Social Security number serves as the plan’s account number since neither plan assigns individual account numbers.
When you receive a pension from DCRB, a portion of the benefit you receive may not be subject to federal income tax. For more information, please review the appropriate section for your plan type: