Your retirement income is eligible for exclusion from Oklahoma taxable income because a CSA 1099R is civil service for federal retirees, so it should be listed as government or civil service on the Oklahoma state return as long as you meet all the requirements to exclude the income.
According to the Oklahoma Form instructions for schedule 511-A, you can exclude the amount of retirement income that was included in your adjusted gross income on your federal return, but you cant exclude more than $10,000.
There are a few requirements that have to be met for this exclusion:
- The retirement income must be in your name. (Your name needs to be on the CSA 1099R form)
- Only retirement benefits from specific sources will qualify, and this includes retirement benefits from the civil service of the United States
- Additionally, you can't exclude this income as "Oklahoma government or federal civil service retirement" on line 5 of schedule 511-A if you excluded it on line 3 of schedule 511-A as "federal civil service retirement in lieu of social security".
Please refer to page 14 of the Oklahoma form instructions for schedule 511-A under the headings, "A3: federal civil service retirement in lieu of social security" and "A5:Oklahoma government or federal civil service retirement" for additional clarification. https://www.ok.gov/tax/documents/511Pkt-16.pdf
Please refer to page 35 of the Oklahoma schedule 511-A form under the headings, "Oklahoma subtractions", "line 3", and "line 5" for additional clarification. https://www.ok.gov/tax/documents/511Pkt-16.pdf
