Questions & Answers

Which federal, Arizona state, or local government pensions qualify as a subtraction?

Government pensions from the sources listed below qualify as a subtraction if the income was also included in your federal income:

  • The United States Government Service Retirement and Disability Fund
  • The United States Foreign Service Retirement and Disability System
  • Any other retirement system or plan established by federal law
  • The Arizona State Retirement System
  • The Arizona State Retirement Plan
  • The Corrections Officer Retirement Plan
  • The Public Safety Personnel Retirement System
  • The Elected Officials' Retirement Plan
  • A retirement plan established for employees of a county, city, or town in Arizona
  • An optional retirement program established by the Arizona Board of Regents under Arizona Revised Statutes
  • An optional retirement program established by an Arizona community college district
Retired or retainer pay of the uniformed services of the United States also qualifies for an Arizona subtraction that has a different limit and is listed separately than the subtraction for the items listed above.

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