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Level 1
February 25, 2026
Question

the subtraction for connecticut pension received is not easy to find on state return - there are lines for military pay and teacher retiirement pay but not for pension

  • February 25, 2026
  • 1 reply
  • 55 views
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1 reply

AmyC
Level 15
February 26, 2026

Let's go back through the CT:

  1. Open to CT
  2. Continue to any taxable military retirement pay?
  3. Enter the federally taxable amount that is exempt in CT

 

CT retirees states: Qualified taxpayers who are under age 65 as of the last day of the tax year can subtract the smaller of $20,000 or the taxable pension/annuity income included in federal taxable income.

  • Taxpayers who are 65 years of age or older as of the last day of the tax year can subtract the smaller of $24,000 or the taxable pension/annuity income included in federal taxable income.
    • Note: For taxpayers aged 65 or older, there is an exception to this limitation for tax years 2022 and later. If the taxpayer's social security benefits included in their federal taxable income exceed $24,000, they can subtract the full amount of those social security benefits on their Colorado return. For tax year 2022 there are separate lines on form DR 0104AD(opens in new window) specifically for the subtraction of social security benefits. 

Qualifying taxpayers may claim the subtraction for social security benefits, pensions, or annuities on lines 3-6 of the 2022 Subtractions from Income Schedule (DR 0104AD)(opens in new window).

For more information, review the Income Tax Topics: Social Security, Pensions, and Annuities(opens in new window); guidance publication.

 

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