For the rules in Massachusetts for taxing 401(k)s, please scroll down to "401(k) qualified Cash or Deferred Arrangement (CODA) plan".
Generally, if the contributions to your 401(k) were excluded from MA tax (as would be normal), then the distribution would be taxable in MA. When would the contributions not be excluded from MA tax? When you made after tax contributions to the 401(k) plan - many people don't do this however.
Since you did not have a pension from a government plan, and if this is not a rollover, then, it sounds like you should answer NO...in any case, unless you have "basis" in your pension (after tax contributions) then your pension should be taxable in MA, however, you need to make this work out.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
