• If all of your months of federal service occurred before October 1, 1991, subtract 100 percent of the taxable amount of federal pension income you re-ported on your federal return.
• If you have no months of service before October 1, 1991, you cannot subtract any federal pension.
• If your service was both before and after October 1, 1991, you will subtract a percentage of the taxable federal pension income you reported on your federal return. To determine your percentage, divide your months of service before October 1, 1991, by your total months of service. Once you have determined the percentage, it will remain the same from year to year.

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