T1032 - Joint Election to Split Pension Income

Entering this Amount (from Forms):

Entering joint election to split pension income

Enter the amounts on your T-slips in the T-Slips entry screen and complete the Pension Income worksheet (form PENSION).

If you are not preparing a coupled return, enter your spouse's name, SIN, and income information on page 1 of your T1 General.

Complete form T1032 - Joint election for pension income splitting.
  1. Double-click in line 210 to open Form T1032.
  2. At the top of Form 1032, select the taxpayer who has the qualifying pension income.

    If you both have qualifying pension income, you would generally select the taxpayer with the higher pension income.

  3. To indicate that you both agree, select Yes at the top each Form 1032.
  4. Enter the amount of pension that the pensioner chooses to split in box E of Step 3 of the form.
  5. Québec residents: You can enter a different amount on your Québec return than you are claiming federally. To do this:
    1. Enter the federal amount as outlined above above.
    2. From the Edit menu, select Québec If Different.
    3. Click Use this value on Québec Return and enter the amount you want to claim provincially.
    4. Click OK to return to Form T1032.

    The Québec amount is transferred to Québec Schedule Q and line 123 of your TP1.

TurboTax transfers line E of form T1032 to line 210 of the pensioner's T1 General.

If you and your spouse or common-law partner are preparing a coupled return, TurboTax also transfers the amount of the election to line 116 of the pension transferee's T1 General.

Entering this Amount (from Interview):

Entering split-pension income (interview)

Split pension income with your spouse in the Income section of the Interview.

To enter this information, you must first answer some questions in the Personal Profile screens at the beginning of the interview.

Click Take Me There to go there now.

  1. Click the Income tab at the top of the interview.
  2. Click Continue until you reach the Retirement Income screen.
  3. Click Split pension income with spouse and enter the required information.
  4. On the first Personal Profile screen, answer Yes to the question "Did you have retirement, investment, or other income?"
  5. Select the I received Pension, annuity, or seniors benefit checkbox.
  6. Select all the checkboxes that apply and click Continue.
  7. Answer Yes to the question "Do you want to split eligible pension income with a spouse or common-law partner?"

    You'll enter your T-slip information in the Income section of the interview.

  8. On the first Pension Splitting screen, select Yes and choose the taxpayer whose pension will be split, then click Continue.
  9. On the second Pension Splitting screen, enter the amount that you want to split and click Continue.
    Tip: Enter an amount up to the maximum shown at the top of the screen. You'll be able to optimize this amount later in the Review section of the interview.
  10. Québec residents: Enter the provincial amount you wish to split with your spouse.
    Note: You can split a different amount provincially, as long as you do not exceed the maximum allowable amount.

The amount that you have elected to transfer to your spouse is shown at line 210 of your return and line 116 of your spouse' s return.

Pick the optimal amount to split using the Pension Income Splitting Optimizer.

To see which pension income is eligible for splitting, see Pension splitting.

The Canada Revenue Agency says...

Form T1032 - Joint Election to Split Pension Income
Complete this form if you and your spouse or common-law partner are electing to split eligible pension income received in the tax year and if all of the following conditions are met:
  • You and your spouse or common-law partner were not, because of a breakdown in your marriage or common-law partnership, living separate and apart from each other at the end of the year and for a period of 90 days commencing in the year.
  • You and your spouse or common-law partner are residents of Canada on December 31 of the year.
  • You received pension income in the year that qualifies for the pension income amount (see line 314).

Only one joint election can be made for a tax year. If both you and your spouse or common-law partner have eligible pension income, you will have to decide which one of you will split his or her pension income. This form is to be filed by your filing due date for the year. For more information on filing due dates, see What date is your return due?

This form must be completed, signed and attached to both your and your spouse's or common-law partner's paper returns. The information on the forms must be the same. If you are filing electronically, keep this form in case we ask to see it.

Related tasks
Pension income Splitting Optimizer
Related information
Line 210 - Deduction for split-pension amount
Line 116 - Elected split-pension amount