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

Note: Don't enter any subtraction for pension income received from retired or retainer pay of the Uniformed Services. The allowable subtraction for this pension type is entered separately.