If you are a Mass resident or were when you received it, it is taxed in Mass. Public
Law 104-95 (P.L. 104-95) allows the state of residence to tax and prevents any
state from taxing income from certain pensions and deferred compensation plans
paid to individuals who are not residents or domiciliaries of that state.
A Massachusetts resident may deduct income received from a
contributory annuity, pension, endowment or retirement fund of another
state or its political subdivisions if:
- the other state has a specific income exclusion for pension income which applies to Massachusetts state or local contributory public employee pension plans; or
- the other state has a specific deduction or exemption for pension income which applies to Massachusetts state or local contributory public employee pension plans; or
- the other state has no income tax.
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