Thank you RollTide68.  Do you do a lot of Arizona taxes?  He seems to think he gets both.  I have been looking and looking and can't find anything specific.  Line 29a instructions say "This applies only to those retirement plans authorized and enacted into the U.S. Code.  This does not apply to a retirement plan that is only regulated by federal law (i.e., plans which must meet certain federal criteria to be qualified plans)."  But Arizona doesn't tell what the federal criteria is.  I have found US Codes associated with DFAS pay but to be honest I am not sure.  hmmmm