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MA does not tax Social Security Benefits. Also, MA allows a reciprocal deduction of pension income for NY public retirement distributions. Since NY law states NY would allow a deduction of up to $20,000 for taxpayers age 59.5 or older who receive pension distributions from another state's public retirement system, then MA will do the same for MA taxpayers receiving a NY public retirement.
Here is the MA reference.
If you are younger than 59.5 and/or your NY pension is over $20,000 then you can contact you pension plan administrator to have MA taxes withheld going forward. The MA withholding amounts will show on form 1099R in box 14 with MA in box 15.
If you are eligible for the MA deduction (age 59.5 or older) below are the steps to get the deduction on your MA returns.
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