That would only apply if the taxpayer while contributing the NJ pension was working in MA with MA-sourced income and as a result may not have been able to exclude that contribution. This is extremely unlikely.
As earlier said, the Federal law pretty much asserts the inability of Massachusetts to in arrears assess tax on the out-of-state pension into which out-of-state sourced income was contributed.
If this posted response is useful to you, please click on the upraised hand in the lower left of this post. Thank you. Scruffy Curmudgeon--PFFM/ IAFF, retired FireFighter/Paramedic - Locals 718/30, Veteran USAR O3 AIS/ASA '65-'67
NOT INTUIT EMPLOYEE
USAR 64-67 AIS/ASA MOS 9301 - O3
- Just donating my time
**Say Thanks by clicking the thumb icon in the lower left corner -it means nothing but makes those than answer feel wanted.
