See who is included in Line 28b below. As @KathrynG3 stated above there is a total exclusions at Line 28c should add Line 28a and 28b. There may be an unclaimed pension exclusion amount or special treatment based on how the interview was completed.
Line 28b – Other Retirement Income Exclusion
If you were 62 or older on the last day of the tax year, you may be able to use the Other Retirement Income Exclusion. If you are filing jointly and only one spouse is 62 or older, only the income of that spouse can be excluded. You cannot exclude the income of the spouse who is younger than 62.
There are two parts to the exclusion: the Unclaimed Pension Exclusion and the Special Exclusion.
Unclaimed Pension Exclusion.
If you did not use your entire retirement/pension exclusion on line 28a, you may be able to use the unclaimed portion. Complete Worksheet D to determine if you are eligible and the amount to include on line 28b. Part-year residents, do not complete Worksheet D. Instead, use Worksheet E.
Special Exclusion. If you (and your spouse if filing jointly) will never be able to receive Social Security or Railroad Retirement benefits because your employer did not participate in either program, you may qualify for the Special Exclusion. If you qualify, you can claim $6,000 (married, filing joint; head of household; qualifying widow(er)) or $3,000 (single; married, filing separate).
Note: Do not claim the Special Exclusion if you (or your spouse if filing jointly) will ever be eligible for Social Security or Railroad Retirement benefits.
See GIT-1 & 2, Retirement Income, for more information.
Part-Year Residents. If you did not use your entire prorated retirement/pension exclusion on line 28a, you may be able to use the unclaimed portion. Complete Worksheet E to determine if you are eligible and the amount to include on line 28b
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