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 

[rbucking4]

My wife is 68 years old.  I have received multiple judgements on this.  My financial advisor says that the Delaware Pension Exclusion would apply to a Roth conversion because the conversion is taxed as income.  A tax advisor here in Delaware tells me the Pension exclusion does not apply to a Roth conversion as there was no distribution to her.  The intent is to provide up to $12, 500 of additional state tax relief to seniors for pension / retirement account income.  Which is the answer?