Updated October 30, 2026. Quick answer: Partly, depending on income. The 2025 instructions give no separate federal civil service rule, so a federal annuity is treated as a pension on Schedule 1, line 48b, where “you may qualify for this subtraction modification” if federal AGI is under $100,000 for single filers or $150,000 for married filing jointly.
What Connecticut does with a FERS or CSRS annuity
| Question | What the Connecticut documents say |
|---|---|
| What the source says | The state documents cited here do not name federal civil service pensions, CSRS or FERS; a federal pension reported as a taxable pension or annuity on federal Form 1040 Line 5b falls under the general pension and annuity subtraction, which is available only below the stated federal AGI limits. |
| Amount or limit | A subtraction modification on Schedule 1, Line 48b, computed from the Line 5b taxable pension amount using the Pension and Annuity Worksheet, for filers under the federal AGI limits of $100,000 (single, married filing separately, head of household) or $150,000 (married filing jointly). |
| Change for 2026 | No 2026 change is printed in the state documents cited here. |
In the Connecticut documents’ own words
- “federal AGI for the taxable year of less than $100,000” (2025 Form CT-1040 Connecticut Resident Income Tax Return Instructions (Rev. 12/25))
- “married filing jointly with federal AGI of less than $150,000” (2025 Form CT-1040 Connecticut Resident Income Tax Return Instructions (Rev. 12/25))
- “begin with the amount reported on federal Form 1040, Line 5b” (2025 Form CT-1040 Connecticut Resident Income Tax Return Instructions (Rev. 12/25))
- “add 75% of the amount reported on federal Form 1040” (2025 Form CT-1040 Connecticut Resident Income Tax Return Instructions (Rev. 12/25))
How this differs from other pensions in Connecticut
The sources give no separate federal civil service rule, so a federal pension is treated like other pensions and annuities. Military retirement pay and Tier 1 and Tier 2 railroad retirement benefits are carved out and handled on their own lines. See also Does Connecticut tax pensions? and military retirement pay.
FERS, CSRS and your TSP
The state documents cited here name 401(k), 403(b) and 457(b) plan distributions and non-Roth IRA distributions as eligible for the same subtraction, with 75% of taxable IRA distributions counted, but do not mention TSP by name. For the Thrift Savings Plan itself, see state tax on TSP withdrawals and the TSP calculator.
Where this rule sits on the Connecticut return
You start from the amount reported on federal Form 1040, line 5b, and run the Pension and Annuity Worksheet to reach the subtraction on Schedule 1, line 48b.
Checks before you rely on this answer
- Compare your federal AGI with $100,000, or $150,000 if filing jointly, before expecting any subtraction.
- Start from the taxable pension amount on your federal Form 1040, line 5b, since that is where the instructions begin.
- If you take IRA distributions too, read how the instructions count them, because they add 75% of the taxable IRA amount.
What the Connecticut documents leave open
Neither document names federal civil service, CSRS or FERS, so the federal case rests on the general pension rule. Connecticut’s tax rate was not read, the statute chapter could not be archived, the worksheet figures were not relied on, TSP is not named, and no 2026 booklet exists yet.
Common mistakes
- Assuming every pension is deductible. The subtraction is available only below the federal AGI limits.
- Counting 100% of an IRA distribution. The instructions add 75% of the taxable IRA amount to the pension figure.
Related: Does Connecticut tax pensions?, Connecticut military retirement pay, Connecticut retirement deduction line by line, and FERS, TSP and Social Security sequencing.
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Answer againSources
- 2025 Form CT-1040 Connecticut Resident Income Tax Return Instructions (Rev. 12/25): https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf
- Connecticut Tax Tips for Senior Citizens: https://portal.ct.gov/drs/individuals/connecticut-tax-tips-for-senior-citizens
Read from the state documents linked above on October 30, 2026. General information, not tax advice.