Line 26: Pensions of New York State and local governments and the federal government

Did you receive a pension or other distribution from a New York State or local government pension plan or federal government pension plan that was included in your federal adjusted gross income?

If No , go to line 27.

If Yes , enter the amount of any pension you received—or any distributions made to you from a pension plan that represents a return of contributions in a year prior to retirement—as an officer, employee, or beneficiary of an officer or employee of any of the following: New York State, including State and City University of New York and New York State Education Department employees who belong to the Optional Retirement Program. Optional Retirement Program members may only subtract that portion attributable to employment with the State or City University of New York or the New York State Education Department. Certain public authorities, including: Metropolitan Transit Authority (MTA) Police 20-Year Retirement Program; Manhattan and Bronx Surface Transit Operating Authority (MABSTOA); and Long Island Railroad Company. Local governments within the state (for more details, see Publication 36, General Information for Senior Citizens and Retired Persons). The United States, its territories, possessions (or political subdivisions thereof), or any agency or instrumentality of the United States (including the military), or the District of Columbia.

You may not subtract the following:

Pension payments or return of contributions that were attributable to your employment by an employer other than a New York public employer, such as a private university, and any portion attributable to contributions you made to a supplemental annuity plan which was funded through a salary reduction program.

Periodic distributions from government (IRC section 457) deferred compensation plans.

However, these payments and distributions may qualify for the pension and annuity income exclusion described in the instructions for line 29 .