29 May I’m confused about reporting my pension on PAS-1. Help!

Q. Is the PAS-1 form missing a line for regular pensions. Where are non-Roth pensions reported? I’m confused about Line D. I receive a regular Railroad Retirement Benefits pension, which started under a permanent disability. I’m now 67 so it has converted to a regular pension. Line D states I should report this income before it converted to a regular pension, but I see no line on the form to report regular pension — only Line C for the Roth and then Line D. Do I still need to report this regular pension income? If so, what is the appropriate line to report as I see none that reflect my situation.
— Confused

A. The PAS-1 is the new combined application for New Jersey’s property tax benefits, with ANCHOR, the Senior Freeze and Stay NJ all on the same form.

We know the application has caused confusion for many.

Pension income is included on line 17a of the PAS-1, said Gerard Papetti, a certified financial planner and certified public accountant with U.S. Financial Services in Fairfield.

It’s not listed as a separate line item, he said.

Page 3 of the 2025 PAS-1 requires you to enter your income from 2024, he said.

It says:

“17a. NJ Total Income – per Form PAS-1 instructions this is the amount on line 27 of your 2024 NJ Form 1040 which includes on line 20a Taxable pensions, annuity and IRA distributions. Note that line 20b Excludable Pensions, Annuity and IRA Distributions/Withdrawals reduce the amount of taxable pension income.”

Good luck with the application.

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This story was originally published in May 2026. 

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