What does STPICKUP (state pick up in MD) in box 14 on W-2 mean and how does it affect my tax liability?

[Rachel_W]

Box 14 STPICKUP of your Form W-2 is used to show the State Retirement/Pension Employee Contribution.

This amount is not taxable on your Federal Tax Return and has already been subtracted from Box 1 Wages of your Form W-2.  

However, this amount is taxable for State purposes and will be added back as income on your State Tax Return.

[gouche123]

When the state employee retires, there is usually an accumulated Employee Pick-up contribution which the employee  can take credit for when the retired employee files the Maryland Income Tax return. Is there a time limit that the employee is required to begin to take the credit for the Pick -up contribution?.  For instance, assuming the  employee retired in 2013,  can the employee choose to begin to take credit for the pick -up contributions in 2019.  In other words, is credit for accrued Maryland  pick- up contribution  bound by a statute of limitation?

Godswill