Maine Pension Income Deduction and Roth Conversions

[Smithy4]

61-year-old Maine resident, taking 30K withdrawal from IRA and putting it into Roth account (Roth Conversion).  1099 form has Box 7 coded as Normal distribution.  Not taking Social Security.  TurboTax software allows the Roth Conversion, full 30K as Maine Pension Income Deduction (shows up on Maine Schedule 1S worksheet.  However, note on Maine Schedule 1S worksheet states Roth Conversions are not allowed.  Title 36 Maine Tax Code makes no mention that Roth Conversions need to be excluded from Maine Pension Income Deduction.  My question is, do Roth conversions need to be excluded from Maine Pension Income Deduction?  If so, TurboTax software will need to exclude Roth Conversions in present calculations.

[HollyP]

No, the deduction may not be taken when a taxpayer converts a traditional IRA to a Roth IRA. Review your state interview entries in TurboTax, and look for the page titled Pension Income Deduction. Here you are instructed to enter any portion of the amount from your federal return that is eligible for the deduction. You should not include the $30,000 from the conversion here. Enter 0 if none of your pension or IRA income is eligible.