Additional Information Pensions and Annuities
General Pension and Annuity Deduction and IRA Deduction Phase-Out Schedule
| wdt_ID | Single, Married Filing Separately, or Head of Household | Married Filing Jointly | Deduction(%) |
|---|---|---|---|
| 1 | < 75,000 | < 100,000 | 100 |
| 2 | 75,000 to 77,499 | 100,000 to 104,999 | 85 |
| 3 | 77,500 to 79,999 | 105,000 to 109,999 | 70 |
| 4 | 80,000 to 82,499 | 110,000 to 114,999 | 55 |
| 5 | 82,500 to 84,999 | 115,000 to 119,999 | 40 |
| 6 | 85,000 to 87,499 | 120,000 to 124,999 | 25 |
| 7 | 87,500 to 89,999 | 125,000 to 129,999 | 10 |
| 8 | 90,000 to 94,999 | 130,000 to 139,999 | 5 |
| 9 | 95,000 to 99,999 | 140,000 to 149,999 | 2.5 |
| 10 | > 100,000 | > 150,000 | 0 |
| Single, Married Filing Separately, or Head of Household | Married Filing Jointly | Deduction(%) |