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Do we have to file a 1099R pension distribution in the state from where the money came from?


my mom receives a pension distribution from ny state pension fund and she now lives in michigan. does she need to file taxes in ny as well as michigan

From the NY State Controller's web site FAQ:

1. If I move to a state other than New York, would my pension check be taxed?
Your New York State pension is not taxed in New York. Please visit the Retired Public Employees Association website for more information on which states do tax pensions.

No she needs only to file it in the state she resides now because when you put the information from the form on the taxes their federal ID number is already on the form so it does not matter just make sure you file it though

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