Government pension offset


Q. Could you please tell me what the government pension offset is for income tax purposes in Virginia and Maryland? I know that in D.C., it is $3,000, and hasn’t changed since 1987.

A. The government pension offset is governed by federal law, not that of any state or local jurisdiction. If you are receiving an annuity from a retirement system where you didn’t pay Social Security taxes, such as CSRS, the GPO will reduce that benefit by $2 for every $3 you receive in your annuity.


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Reg Jones was head of retirement and insurance policy at the Office of Personnel Management. Email your retirement-related questions to

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