Foreign pensions are not eligible for exclusion under the Maryland pension exclusion. To be eligible for exclusion, the pension must be qualified under § 401(a), § 403, or § 457(b) of the Internal Revenue Code. (Md. TAX-GENERAL Code Ann. § 10-209(a)(4)(i))
Also see: https://taxes.marylandtaxes.gov/Resource_Library/Taxpayer_Assistance/Frequently_Asked_Questions/Indi...
