DianeW777
Expert Alumni

State tax filing

Yes, you can deduct the $8.000 from your New York (NY) return because it is included in your federal return and because the deceased was eligible for the deduction due to the age of 69.

  • If an estate or trust received pension and annuity income of a decedent, then the estate or trust may make this subtraction if the decedent would have been entitled to it, had the decedent continued to live, regardless of the age of the beneficiary. If the decedent would have become 59½ during 2024, enter only the amount received after the decedent would have become 59½, but not more than $20,000.

Enter the New York State subtraction modifications that apply to you: Instructions IT-225

  • as a partner, shareholder, or beneficiary, in Part 2.

@t231 

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