How to apply for Connecticut income tax exemptions for Social Security, pensions, annuities, and IRAs

Who it's for

Connecticut lets many retirees take Social Security and retirement income off their state income tax. For tax year 2025, Social Security benefits are fully exempt if your federal adjusted gross income (AGI) is less than $75,000 for single or married filing separately, or less than $100,000 for married filing jointly, qualifying surviving spouse, or head of household. Above those amounts, Social Security is partly exempt. Pension and annuity income, such as from a defined benefit plan or a 401(k), 403(b), or 457(b) plan, can be fully subtracted if your federal AGI is below $75,000 (single, married filing separately, or head of household) or $100,000 (married filing jointly), and 75% of traditional IRA distributions can be subtracted for 2025. The subtraction phases out and ends at a federal AGI of $100,000 for single or head of household filers and $150,000 for joint filers. Military retirement pay and railroad retirement benefits are fully exempt. Claim these on Schedule 1 of Form CT-1040 when you file. For questions, call DRS at 1-860-297-5962.

What you'll need

• Your federal Form 1040 or 1040-SR, which shows your taxable Social Security, pension, annuity, and IRA amounts

Where to apply

What to say when you call

"Hello, I'm calling to ask about Connecticut income tax exemptions for Social Security, pensions, annuities, and IRAs. I'd like to know whether I may qualify, what documents I need, and whether I can apply online, by mail, by phone, or in person. I understand I may need your federal Form 1040 or 1040-SR, which shows your taxable Social Security, pension, annuity, and IRA amounts — is anything else required? What is the best next step?"

Tip: have a pen ready, ask for the person's name, and write down any case or reference number they give you.

Renewals

annual (claimed on each year's tax return)