Connecticut does not tax Social Security or pensions if your Adjusted Gross Income is below 75,000 if filing Single and 100,000 if filing Married Filing Jointly.
25% of an IRA distributions are also exempt under the same AGI limits.
(For IRA distributions that jumps up to 50% in 2024 and 75% in 2025 and finally 100% for tax year 2026 and beyond.)
Your AGI is listed on your 1040 line 11.
So if my AGI is 109,000 as a joint filer the whole amount is taxed or just the 9,000? or a percent of the total?
For Pension and Annuity Income:
The law fully exempts qualifying pension and annuity income (including 401(k), 403(b), or 457(b) plans) from income tax for taxpayers with federal AGI $100,000 for married people filing jointly. Pension and annuity income is fully taxable for taxpayers with AGIs equal to or greater than the threshold through the 2023 tax year.
For Social Security Income :
Taxpayers with AGIs equal to or greater than the threshold ($100000 for Married Filing Jointly) qualify for a partial exemption through which no more than 25% of their total Social Security benefits received is subject to tax.
For more information, check: Income Tax Exemptions for Retirement Income