In many cases, the retirement benefits are not taxable on the North Carolina state income tax return.
Firefighters and Rescue Squad Workers Pension Fund may be found here.
Page 13 discusses taxability of the retirement benefits.
North Carolina Income Tax
If you are a North Carolina resident and have maintained five or more years of pension fund service credit as of August 12, 1989, your monthly benefit paid by the pension fund is not subject to North Carolina income tax.
If you do not have five years of maintained pension fund service credit as of August 12, 1989, the taxable portion of your monthly benefit is subject to North Carolina income tax.
The benefits paid to a beneficiary receiving a monthly line of duty survivor death benefit are also subject to the federal and North Carolina income tax provisions described above.
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