Retired servicemembers age 55 or older

If a retired servicemember is at least 55 years old at the end of the tax year, they may claim the regular pension and annuity subtraction on the applicable line of the Subtractions from Income Schedule (DR 0104AD) for military retirement benefits included in their federal taxable income. The regular pension and annuity subtraction is not subject to the limitations applicable to retired servicemembers under age 55, but rather is subject to its own limitations, discussed earlier in this publication.