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Indiana Civil Service Annuity Deduction

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Indiana Civil Service Annuity Deduction


If the income on Indiana Schedule A, Section 1, line 11B includes federal civil service annuity payments, you may be eligible to take a deduction if you were at least 62 years of age by the end of the tax year and/or are a surviving spouse of a civil service annuitant.

For each civil service annuitant, the deduction is limited to:

• the lesser of the taxable amount of civil service annuity income included in federal adjusted gross income or $16,000,

• less all amounts of Social Security income and tier 1 and tier 2 Railroad Retirement income (issued by the Railroad Retirement Board) received by the civil service annuitant (as reported on federal Form 1040/1040SR, lines 4a and 5a),

• multiplied by the ratio of civil service annuity income taxable to Indiana as compared to all taxable civil service annuity income.


Surviving Spouse

A surviving spouse may be eligible to claim this deduction. There is no age requirement for the surviving spouse.

You must maintain Form CSA 1099-R with your records as the department can require you to provide it at a later date.

For more information about this deduction see Income Tax Information Bulletin #6 at Enter code 601 on Schedule C under line 11 if claiming this deduction.


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Views: 2086 Created on: Jun 15, 2013
Date updated: Dec 06, 2019
Posted in: States, Indiana

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