You may be misinterpreting what you're seeing on your Connecticut return, if you qualify for the pension and annuity exclusion.
Certain pension income can be excluded from income on line 48b of Form CT-1040 when certain conditions apply. According to Line 48b: Pension or Annuity Income in the Form CT-1040 Connecticut Resident Income Tax Return Instructions:
If your filing status is single, married filing separately, or head of household with federal AGI for the taxable year of less than $75,000 or married filing jointly with federal AGI of less than $100,000, and you receive distributions from certain pensions and annuities, such as from a defined benefit plan, 401(k), 403(b) or 457(b) plans, enter 100% of such distribution. If the distribution is from an IRA (other than a Roth IRA), enter 25%.
In other words, this pension or annuity income would be excluded from your income on line 48b, even though it is initially included on line 1 of Form CT-1040.
You may be misinterpreting what you're seeing on your Connecticut return, if you qualify for the pension and annuity exclusion.
Certain pension income can be excluded from income on line 48b of Form CT-1040 when certain conditions apply. According to Line 48b: Pension or Annuity Income in the Form CT-1040 Connecticut Resident Income Tax Return Instructions:
If your filing status is single, married filing separately, or head of household with federal AGI for the taxable year of less than $75,000 or married filing jointly with federal AGI of less than $100,000, and you receive distributions from certain pensions and annuities, such as from a defined benefit plan, 401(k), 403(b) or 457(b) plans, enter 100% of such distribution. If the distribution is from an IRA (other than a Roth IRA), enter 25%.
In other words, this pension or annuity income would be excluded from your income on line 48b, even though it is initially included on line 1 of Form CT-1040.