Since you are a nonresident of New York, per Publication 36 from the New York State Department of Taxation, income from pension plans, including Individual Retirement Accounts, received while a nonresident of New York State is not New York source income and should not be included in the New York State amount. (Please see page 9)
If you were a resident of New York you would be eligible for a pension and annuity income exclusion of up to $20,000. However, this exclusion would be allocated among all the beneficiaries of the inherited pension or annuity.
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