Retired Connecticut teachers can subtract 50% of the federally taxable Connecticut source teacher's pension on the CT1040 or the CT1040NR.

To subtract the federally taxable pension, go to the federal 1099 screen and choose # -- CT - Teacher’s Retirement Income from the Pension Type drop list:

Choosing this option will calculate the subtraction of the federally taxable CT source pension, and apply the amount on the CT1040, page 3, line 45 or the CT1040NR, page 3, line 47.

You can use the field available on CT screen 2 Modifications to FAGI​, Res line 45 or NR/PY line 47 to override the Connecticut teacher’s retirement income subtraction, if needed.

See the CT 1040 Instructions for details.