@ParkNYC On re-reading my earlier response, you are correct and I was wrong -- forgive.
At the same time, my whole intent was not to get you to amend your earlier NYS returns but to bring to light that depending on the type of foreign pension, there may be treaty considerations.
NYS Statute 612 (c) ( 3-a ) does not ( clearly or otherwise) address the foreign pension ( especially foreign public pensions). I agree though that in the absence of clear definition, one is perhaps right in assuming that NYS indeed allows US$20,000 exclusion of pension/annuity distribution per filer ( meeting the eligibility requirements ).
