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9. TAXABLE PENSIONS AND ANNUITIES. The same amounts of pensions and annuities are taxable for Iowa as are taxable for federal.

If you are a state or local government employee who retired after December 31, 1994, your taxable pensions and annuities on your Iowa return may be different than on your federal return. In these cases, see the 1099-R issued by IPERS (Iowa Public Employees Retirement System), for the taxable amount.

Railroad Retirement benefits paid by the Railroad Retirement Board are not taxable on the Iowa return. These benefits should not be included on this line.

The pension/retirement income exclusion is not taken on this line. Qualified taxpayers will take the pension/retirement income exclusion on line 21 of the IA 1040.

Married Separate Filers: The taxable portion of pensions and annuities is reported by the spouse who received the income.

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