does maryland give exclusion on pension income from other states?

[BrooklynTax Inc]

I have a client who Used to live in NYS. He has pension income from NYS source, but now lives in MD. For some reason MD is picking up both income of the W2 and 1009R. My question is, is there anyway to exempt the pension income 1099R from MD without MD picking up both the pension from NYS source and wages from W2 in MD?

[dascpa]

Effective for retirement income received after December 31, 1995, federal law prohibits any state from taxing certain retirement income (mainly pension income) unless you are resident of, or domiciled in, that state. For example, if you receive a pension from your former California employer and you now reside in New Mexico, California may not tax your retirement income. Because you are now a New Mexico resident, your retirement income is taxable in New Mexico.

Therefore if a MD resident there is no NY tax on the retirement.

[sjrcpa]

All pension income is taxable to a MD resident. MD does provide for a pension (not IRA or Keogh) exclusion of up to $31,100 , reduced by social security benefits.

EDIT: You also have to be 65 or disabled for this exclsuion.

MD is not very friendly to retirees (or businesses)

[BrooklynTax Inc]

Thanks for the response. Yes am aware of this is as well. Just wanted to be sure am not missing any tangible information.