State tax filing

Thank you for the reply.  When I clicked on the retirement subtraction options link that you provided, then clicked the people born after Jan 1953, the 1099R distribution chart appears to say for code 4 death, only the inherited IRA for surviving spouse is qualified to be excluded from the state tax.  My wife's inherited IRA was from her mother, so the RMD is taxable? Please clarify.  Thank you