What pensions are exempt?
Pension income received from a contributory annuity, pension, endowment or retirement fund of the U.S. Government or the Commonwealth of Massachusetts and its political subdivisions. Pensions from other states or their political subdivisions which do not tax such income from Massachusetts or their political subdivisions may be eligible to be deducted from Massachusetts taxable income. This pension income, however, should be reported.You will be allowed to deduct the excludible amounts. Noncontributory pension income or survivorship benefits received from the U.S. uniformed services (Army, Navy, Marine Corps, Air Force, Coast Guard, commissioned corps of the Public Health Service and National Oceanic and Atmospheric Administration) are exempt from taxation in Massachusetts. Massachusetts state court judges who were appointed on or after January 2, 1975 are participants in the Massachusetts contributory retirement system and their pensions are nontaxable. State court judges who were appo
