Calculation of the Taxable Amount of Your Benefit

Exceptions


Generally, the full amount of your pension is taxable for Miscellaneous and Safety members with the exception of service connected disability benefits. In addition, if you contributed to Merced County Employees' Retirement Association (MCERA) from after-tax funds during your employment with the County or Court, then these amounts are non-taxable. The rules on recovery are different depending on when you retired and these funds are reported each year on Box 5 of your Form 1099-R.