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.