If you received retirement income and are filing an Oklahoma return, the Oklahoma Subtractions From Income screen contains several retirement-related entries.
Oklahoma provides different retirement subtractions depending on the type of retirement income received. The correct entry depends on the source of the retirement income shown on your Form 1099-R or retirement statement.
Program Navigation
State Section > Oklahoma Return > Subtractions From Income
Locate the retirement-related fields and use the instructions below to determine where to enter your retirement income.
Before You Begin
Have a copy of your Form 1099-R available.
Review:
- The payer name
- The retirement system or retirement plan
- Whether the income belongs to the taxpayer or spouse
If filing a joint return: enter each spouse's retirement income separately. Do not combine retirement income from both spouses into one entry. Retirement exclusions are determined separately for each individual.
Federal Civil Service Retirement System (CSRS)
Enter the Civil service retirement you received in lieu of Social Security. Enter the amount of Eligible Civil Service retirement income.
Use this entry if your pension is from the Civil Service Retirement System (CSRS). CSRS is a federal retirement system that generally paid retirement benefits instead of Social Security benefits
Common Examples
- CSRS retirement benefits
- CSRS survivor benefits
How Much Should I Enter?
Enter the full amount of qualifying CSRS retirement income included on your federal return. Oklahoma will determine the allowable subtraction.
Additional Required Entry
If you enter CSRS retirement income, complete:
Enter the Civil Service Retirement Claim Number for Above Entry
Use the claim number from:
- Form CSA-1099R, or
- Form CSF-1099R
Oklahoma requires this claim number to claim the exclusion.
Form Reference
Schedule 511-A, Line A3.
Military Retirement
Enter the Military Retirement Benefits Received
Use this entry if your retirement income is from any branch of the United States Armed Forces.
Common Examples
- Army retirement
- Navy retirement
- Air Force retirement
- Marine Corps retirement
- Coast Guard retirement
- Space Force retirement
How Much Should I Enter?
Enter the full amount of military retirement benefits included on your federal return. The program will determine the allowable Oklahoma subtraction under current Oklahoma law.
Form Reference
Schedule 511-A, Line A4.
Federal Employees Retirement System (FERS) or Oklahoma Government Retirement
Enter Any Oklahoma Government or Federal Retirement Income Received
Use this entry if you receive retirement income from a qualifying federal civilian retirement system or Oklahoma governmental retirement system.
Common Examples
- Federal Employees Retirement System (FERS)
- Oklahoma Public Employees Retirement System (OPERS)
- Oklahoma Teachers' Retirement System
- Oklahoma Law Enforcement Retirement System
- Oklahoma Firefighters Pension and Retirement System
- Oklahoma Police Pension and Retirement System
- Certain county, municipal, judicial, wildlife conservation, and employment security retirement systems
How Much Should I Enter?
Enter the full amount of qualifying retirement income included on your federal return.
Oklahoma allows a subtraction of up to $10,000 per individual for qualifying retirement income. Do not limit your entry to $10,000. The program will calculate the allowable subtraction.
Important: OPM Pensions
If your Form 1099-R was issued by the Office of Personnel Management (OPM):
- If the retirement system is CSRS, use Civil Service Retirement You Received in Lieu of Social Security.
- If the retirement system is FERS, use Oklahoma Government or Federal Retirement Income Received.
Form Reference
Schedule 511-A, Line A5.
IRA, 401(k), 403(b), 457 Plan, Annuity, or Private Pension
Enter Any Other Retirement Exclusion
Use this entry if your retirement income comes from a non-government retirement plan.
Common Examples
- Traditional IRA distributions
- SEP IRA distributions
- 401(k) distributions
- 403(b) distributions
- 457 plan distributions
- Private pension distributions
- Qualified annuity distributions
- Qualified lump-sum retirement distributions
Common Payers
You will often use this entry if your Form 1099-R was issued by:
- Fidelity
- Vanguard
- Schwab
- Empower
- TIAA
- Principal
- Other financial institutions or private retirement plan administrators
How Much Should I Enter?
Enter the full amount of qualifying retirement income included on your federal return.
Oklahoma allows a subtraction of up to $10,000 per individual for qualifying retirement income. Do not reduce your entry to $10,000. The program will determine the allowable limitation and subtraction.
Form Reference
Schedule 511-A, Line A6.
Quick Reference
Form Shows: | Use: |
| 1099-R Shows CSRS | Enter the Civil Service Retirement You Received in Lieu of Social Security |
| 1099-R Shows Military Retirement | Enter the Military Retirement Benefits Received |
| 1099-R Shows FERS | Enter Any Oklahoma Government or Federal Retirement Income Received |
| 1099-R Is From OPERS or Oklahoma Teachers' Retirement | Enter Any Oklahoma Government or Federal Retirement Income Received |
| 1099-R Is From Fidelity, Vanguard, Schwab, Empower, TIAA, Principal, or Another Financial Institution | Enter Any Other Retirement Exclusion |
Important Reminders
- Enter retirement income only once.
- Do not enter the same retirement income in multiple Oklahoma retirement fields.
- Enter the full qualifying retirement income amount shown on the federal return unless specifically instructed otherwise.
- If both spouses receive retirement income, enter each spouse's retirement income separately.
- If you are unsure which entry to use, review the payer name and retirement system shown on Form 1099-R.