What are the requirements to claim the Federal Retirement Benefits subtraction?
To qualify for the Federal Retirement Benefits subtraction, you must meet the following requirements:
- You were retired from the system before January 1, 1964, or
- You were a member of the system as of December 31, 1963, retiring at a later date and payments you receive are from an account established before 1964, or
- You are receiving payments from the system as the beneficiary of an individual who met either of the above conditions.
- Your retirement payments must be from a United States government civilian employee retirement system. Examples of such systems include the Civil Service Retirement System and the Federal Employees' Retirement System. Payments from the federal Thrift Savings Plan don't qualify for the subtraction.