1099-R distribution code 4

[jtessmer68]

my wife receives a 1099-R with distribtuion code 4 from state"A".  Her previous husband passed away as a police officcer in state "A" and she gets a monthly amount sent to her, summarized in this 1099-R.  We live in state "B".  i am presuming this is not taxable in "A" (there is no state withholding, only federal) but how do i find out if it is taxable on the state "B" return we file?  Thank you.

[Mike9241]

SCOTUS has ruled only the state where the taxpayer resides can tax a retirement distribution earned in a different state. However, you need to file in that sate to get back any state withholding. 

[jtessmer68]

thank you...so just to confirm, you are saying the distribution  IS taxable in state B, the state we reside, correct??

[MinhT1]

Yes, you are correct.

[jtessmer68]

thank you for your help.  i appreciate it.