The scenario continues. Beginning in 2026, Sergeant Robert Martin received a service pension in the amount of $1,000 per month.

In August 2026, Robert received his VA determination letter, which showed he was entitled to a disability pension of 80% from the date of his discharge. So, for the last four months of 2026, Robert received $800 tax-free disability income from the VA, and $200 taxable pension from the government.

For how many months will Robert adjust his Form 1099-R wages in 2026?

	12 months
	8 months
	4 months
	No adjustment is necessary