Railroad retirement pensions are deductible on the Utah return only to the extent they are taxable on the federal return. If you received pension payments, disability income, or unemployment payments under the Railroad Retirement Act and are required to report all or part of the amount received as taxable income on your federal tax return, you may deduct that amount from Utah income. If amounts derived from sources other than railroad retirement are included in your taxable retirement income, only deduct the railroad retirement amounts reported on these lines.