As a Massachusetts resident over 59.5 years of age receiving pension from the NYS & Local Employees Retirement System do I have to file State Taxes for MA & NY?

[callaworth]

Since I'm overt 59 1/2 year of age $20k can be excluded from my pension amount in MA.  Where should the $20k credit be recorded in the 10999-R section?

[MaryK1 · Accepted solution]

If you are a resident of Massachusetts, you do not pay tax in your NY retirement.  Public Law 104-95 (P.L. 104-95)  prevents any state from taxing income from certain pensions and deferred compensation plans paid to individuals who are not residents or domiciliaries of that state. 

The Mass Exclusion will be included in the state part of Turbo Tax.