Maryland State pension exclusion for retired law enforcement
I am over 65 and have pension income from a law enforcement career. Do I lose this exclusion if I also collect social security? This is in reference to my Maryland state return.
I am over 65 and have pension income from a law enforcement career. Do I lose this exclusion if I also collect social security? This is in reference to my Maryland state return.
Expert Reviewed
With regard to the exclusion limits on 2025 pension income, collecting Social Security does not reduce the $15,000 limit on the exclusion of distributions from an employee retirement system that is attributable to service as a public safety employee. However, the ordinary $41,200 Maryland pension exclusion limit is reduced by the amount of Social Security benefits. The amount of pension income that is considered for the ordinary Maryland pension exclusion does not include any amount of pension excluded as a public safety employees. (You don't get to exclude any portion of the the public safety pension twice.)
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