My ex-wife and I were divorced in 1995 but she never removed me as beneficiary of her retirement account, she was a State Employee for Rhode Island. The money I recieved was two checks, one for $16,000 called a Death Benefit and the other, for $49,000, was her accumulated contributions to the plan. Contributions were pre-taxed. I do not know what type of tax form I will recieve, probably a 1099-R of some sort. Also being a non-spouse 20% was taken for taxes. My approximate regular income for this year will be about $46,000 and I live in Rhode Island. What federal and state taxes will I owe on this money? Will I have to pay any social security taxes? She was 53 and I am 55.