California Income Tax Exclusion for Military Survivor Benef…

California Income Tax Exclusion for Military Survivor Benefit Plan Annuities

California Franchise Tax Board

$20,000 of survivor annuity income excluded from California taxable income

Starting with tax year 2025, California lets you exclude $20,000 of Survivor Benefit Plan, Reserve Component Survivor Benefit Plan and Retired Serviceman’s Family Protection Plan annuity income from your state taxable income. It applies to returns filed after 1 January 2026 and before 1 January 2030, and only if your income is $125,000 or less filing single or head of household, or $250,000 or less filing jointly.

Check eligibility

How to apply

There is nothing to apply for. Claim the exclusion on your California income tax return for the year.

What you'll need

Your Form 1099-R showing the annuity payments.

Eligibility

You are filing a California income tax return
You receive a Survivor Benefit Plan, Reserve Component Survivor Benefit Plan or Retired Serviceman’s Family Protection Plan annuity
Your income is $125,000 or less filing single or head of household, or $250,000 or less filing jointly

Source

Official source

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