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.