Retirement income credit ohio, pension was received because of retirement of dead father for spouse and children. Ok to take credit for spouse and children?

[greatsox]

Ssurviving spouse and 2 children each received pension income.

[AlanT]

To qualify for the Ohio Retirement Income Credit, you must meet all of the following criteria:

Your Ohio income tax base (Ohio IT 1040, line 5) is less than $100,000

• You received retirement benefits, annuities, or distributions from a pension, retirement, or profit-sharing plan
• You received this income because you have retired
• This income is included in your Ohio adjusted gross income.
• You haven't previously taken the Ohio Lump Sum Retirement Credit.

[greatsox]

My question is Who has retired?  The 1099R is marked with a retirement date - it is the father of the child who has since died.

[AlanT]

The taxpayer has to be retired.  A beneficiary cannot take the credit unless he/she is also retired.