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In general, the pension and annuity subtraction may be claimed for the following types of income included in an individual’s adjusted gross income and reported on their federal income tax return (IRS Form 1040 or 1040-SR) for the same year the subtraction is claimed:
- pensions and annuities reported on line 5b of the federal return;
- Social Security benefits reported on line 6b of the federal return;
- certain IRA distributions reported on line 4b of the federal return; and
- disability payments reported on line 1h of the federal return because the recipient has not yet reached retirement age.
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April 7, 2025
10:18 AM