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Level 1
posted Apr 13, 2025 12:01:50 PM

3-year or General Rule for NJ pension exclusion

I've reviewed all questions concerning the 3 year rule and  NJ pensions (teachers) and failed to find future filing guidance for after the employee contribution has been recovered. Am I correct in assuming that I should continue to use the 3 year rule on all future filings and input the same figure in the "Annuity Cost" and "Cost Recovered in Prior Years" fields?

0 1 665
1 Replies
Level 15
Apr 13, 2025 12:51:11 PM

If your contribution is now recovered, your pension is 100% taxable, there is no rule to be applied.

If your contributions were not recovered in 36 months, you used the wrong rule.

 

@kickitagain