Updated October 19, 2026. Quick answer: Schedule 1 of Form CT-1040 is where a Connecticut resident lists modifications to federal adjusted gross income. Four of its subtraction lines deal with retirement income: railroad benefits on line 43, military retirement pay on line 44, Connecticut teachers’ pensions on line 45, and general pension and annuity income on line 48b. The subtractions total on line 50, which carries to line 4 of the return.
What this form does
The schedule carries the heading “Modifications to Federal Adjusted Gross Income” and is part of Form CT-1040, the Connecticut resident return. The return’s own lines show how it plugs in: “Subtractions from federal adjusted gross income from Schedule 1, Line 50” is line 4, and “Connecticut adjusted gross income: Subtract Line 4 from Line 3.” is line 5.
This page covers only the retirement subtractions. For the wider picture see Connecticut retirement taxes and whether Connecticut taxes pensions.
Who it applies to
Line 48b is the one with income conditions. The instructions open with a filing-status and income test: “with federal AGI for the taxable year of less than $100,000 or married filing jointly with federal AGI of less than $150,000”, and then “you receive distributions from certain pensions and annuities, such as from a defined benefit plan, 401(k), 403(b) or 457(b) plans, or distributions from an IRA (other than a Roth IRA), you may qualify for this subtraction modification.”
The instructions also say what is left out of the line 48b amount: “Disability pensions received before the recipient met the minimum retirement age set by his or her employer;” “Corrective distributions of excess elective deferrals or other excess contributions to retirement plans;” and “Distributions from Roth IRAs”.
The other three lines have their own conditions. Line 44: “Subtract income received as military retirement pay, to the extent included in federal adjusted gross income, if you are a retired member of the armed forces of the United States or the National Guard (retired military member)”. Line 45: “Subtract 50% of the income received from the Connecticut Teachers’ Retirement System, provided you properly included such income in federal adjusted gross income for federal income tax purposes.” “You must have received a Form 1099-R from the Connecticut Teachers’ Retirement Board to be eligible for the subtraction modification.”
Line 43: “If you received Tier 1 or Tier 2 (or both) railroad retirement benefits or supplemental annuities during 2025, you may deduct the amount included in your federal adjusted gross income”.
The lines, one by one
| Line | What the form says |
|---|---|
| Line 43 | “Tier 1 and Tier 2 railroad retirement benefits and supplemental annuities” |
| Line 44 | “Military retirement pay” |
| Line 45 | “50% of income received from the Connecticut Teachers’ Retirement System” |
| Line 48b | “Pension or annuity income. See instructions.” |
| Line 50 | “Total subtractions: Add Lines 39 through 49. Enter here and on Line 4.” |
The instructions for line 48b describe where the starting numbers come from on the federal return (see Form 1040 lines 5a and 5b and Form 1040 lines 4a and 4b). They say to “begin with the amount reported on federal Form 1040, Line 5b, or federal Form 1040-SR, Line 5b, Taxable amount of pensions and annuities.” “From the amount on Line 5b, subtract military retirement pay, Tier 1 and Tier 2 railroad retirement benefits, and Connecticut teachers’ retirement pay.” “To the result, add 75% of the amount reported on federal Form 1040, Line 4b, or federal Form 1040 SR, Line 4b, Taxable amount of IRA distributions.” “Enter the amount on this line.”
The figures the form prints
Each figure here sits inside one sentence of the instructions, quoted as printed. The income conditions for line 48b are the sentence quoted above. The IRA share is the sentence ending “add 75% of the amount reported on federal Form 1040, Line 4b”. Survivors are covered by one sentence: “A survivor or beneficiary of a plan participant may claim the 100% subtraction modification for Connecticut income tax purposes in the same manner as the plan participant would have been allowed to claim the modification”. The Pension and Annuity Worksheet in the instructions ends with a phase-out table; this page does not read amounts from that table, so use the table printed in your own edition.
Where the result goes next
The instructions send you to a worksheet for line 48b: “Use the Pension and Annuity Worksheet”. Its last step reads “Multiply Line 2 by Line 3. Enter the amount here and as a subtraction on Form CT-1040, Schedule 1, Line 48b.” Line 3 of that worksheet reads “Enter the decimal amount from the Pension and Annuity Phase-Out Table below.” From there “Total subtractions: Add Lines 39 through 49. Enter here and on Line 4.” The related guides are Connecticut tax on 401(k) and IRA withdrawals.
Edition and line numbers
This page reads the 2025 Form CT-1040 with Schedule 1 (Rev. 12/25) and the 2025 Form CT-1040 Instructions for tax year 2025, the current file the Connecticut Department of Revenue Services served on 2026-10-19. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Leaving military, railroad or teachers’ pay inside the line 48b figure. The instructions say to “subtract military retirement pay, Tier 1 and Tier 2 railroad retirement benefits, and Connecticut teachers’ retirement pay”.
- Claiming the same teachers’ pension on both line 45 and line 48b. The instructions say “Connecticut law does not allow a double benefit for the same income.”
- Adding Roth IRA money into line 48b. The instructions list “Distributions from Roth IRAs” among amounts that “should not be added when calculating the pension and annuity amount for Line 48b”.
Related: Connecticut retirement taxes, whether Connecticut taxes pensions, Form 1040 lines 5a and 5b, Form 1040 lines 4a and 4b, and Connecticut tax on 401(k) and IRA withdrawals.
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Answer againSources
- Form CT-1040 (Rev. 12/25), Connecticut Resident Income Tax Return with Schedule 1, Connecticut Department of Revenue Services: portal.ct.gov
- 2025 Form CT-1040 Instructions, Connecticut Department of Revenue Services: portal.ct.gov
Read from the state revenue documents linked above on October 19, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.