CONTRIBUTIONS

Is a portion of my salary that is deducted for contribution to the retirement system excludable from Massachusetts income tax?

• Exclusion
  The exclusion is limited to $2,000.

REFUNDS

Will Massachusetts tax any refunded contributions that I may receive after my resignation from public service?

• Contributions/Interest
  The amount of your refund that represents your contributions and the interest on your account is not subject to Massachusetts income tax.

RETIREMENT ALLOWANCES

Are retirement allowances subject to Massachusetts income tax?

• Not Taxable
  Contributory retirement allowances (sections 1-28 of Chapter 32) are not subject to Massachusetts taxes.