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March 29, 2021
Question

Does Retired Correctional Pension exclusion require MD state pension or can pension come from another state?

  • March 29, 2021
  • 1 reply
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pension is from Alabama, but we are 100% MD residents - do we still qualify?

1 reply

March 30, 2021

No, the retirement income must be attributable to your service as a correctional officer, law enforcement officer or fire, rescue, or emergency services personnel of the United States, the State of Maryland, or a political subdivision of Maryland.

 

However, An individual taxpayer may not claim BOTH the standard Pension Exclusion and the Pension Exclusion for Retired Correctional Officer, Law Enforcement Officer or Fire, Rescue, or Emergency Services Personnel, so the regular pension exclusion would still apply.

March 30, 2021

thanks - to clarify only if he had worked in MD or for the US he would be eligible. unfortunately we aren’t old enough for the standard exclusion.