Question about NYS pension and annuity income exclusion

 

My daughter inherited an IRA from her father who died several years ago. She is younger than 59-1/2, but b/c it is a beneficiary IRA, she must take yearly RMDs. She is now a NY resident, but her father (the decedent who owned the IRA) was not a NY resident. 

Does the NYS pension and annuity income exclusion apply to her RMDs even though the original owner of the IRA (her father) was not a NY resident?

thanks for any advice!