?? Test Senior Tax Specialist Certification Test (2018) Retirement Question 1 of 75 If a taxpayer's pension or annuity includes contributions that were previously included in gross income, the taxpayer may generally Exclude the distributions from income, but only up to the amount of cost. Use the simplified method 1996 to compute the tax-free part of the payments if they began receiving payments after November 18, tax-free part of the payment will remain the same each year, even if the amount of the payment changes O Make all the choices listed above. Mark for follow up Question 2 of 75. IRA. The 10% penalty tax will not apply to the extent that qualified education expenses were paid to an eligible educational institution for Jacqueline or her: Which of the following best completes this sentence? Jacqueline, age 51, takes an early distribution from her traditional