Yes. Your daughter can claim the subtraction because she is a NY resident.
New York treats a beneficiary pension as if received by the deceased unless it is transferred to the name of the beneficiary.
NY says: "If you receive pension and annuity income of a deceased individual, you may take this subtraction (to the extent the distributions are included in your federal adjusted gross income), regardless of your age, if the deceased would have been entitled to it had the deceased continued to live."
General Information for Senior Citizens and Retired Persons
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
