2024 Delaware Pension Exclusion

[rbucking4]

Though my financial advisor we did a large Roth Conversion from my wife's Tax Deferred IRA in 2024.  Meanwhile, we received a benefit from my Tax Deferred account.  Both are reported as income.  However, the income from my tax deferred account was permitted to take the $12, 500 pension exclusion however my wife's Roth conversion was not accepted even though it was taxed as income.  Are Roth conversions eligible for the Delaware Pension Exclusion if a distribution to the account holder was not made? 

[RobertB4444]

How old is your wife?  You have to be 60 or older to get the Delaware pension exclusion.

@rbucking4