Maximum amounts of pension and/or other retirement income that can be excluded from gross income are being increased over a four-year period, beginning with tax year 2017. Only taxpayers whose total income for the entire year is $100,000 or less are eligible for the retirement income exclusions.
Table of 2017 – 2020 Retirement Income Exclusions by Filing Status
| TAX YEAR | Married/CU Couple, Filing Joint Return | Married, CU Partner, Filing Separate Return | Single, or Head of Household, or Qualifying Widow(er) / Surviving CU Partner | |||
| 2017 | $40,000 | $20,000 | $30,000 | |||
| 2018 | $60,000 | $30,000 | $45,000 | |||
| 2019 | $80,000 | $40,000 | $60,000 | |||
| 2020 | $100,000 | $50,000 | $75,000 |
