If you meet
ALL of the following criteria you may be able to claim a subtraction up to $15,000:
- You were over 55 years old
- You were not 65 or older, or totally disabled, or have a totally disabled spouse
- You received income as a pension, annuity, or endowment from an employee retirement system that you included with your federal income
- The retirement income is attributable to your service as a Forest/Park/Wildlife Ranger of the United States, the State of Maryland, or a political subdivision of Maryland.
Note: We automatically show this subtraction to you if you meet the first three requirements above.