Technical Information Release

Technical Information Release TIR 80-4: Income Taxation of Contributory Pensions from Other States

Date: 11/14/1980
Referenced Sources: Massachusetts General Laws

Personal Income Tax

 

Massachusetts General Laws Chapter 62, Section 3(B)(a)(4) provides a deduction from Part B adjusted gross income of:

". . . any income from a contributory annuity, pension, endowment or retirement fund of any other state or any political subdivision thereof, provided that income from any such similar fund established under the laws of the Commonwealth is not subject to taxation in such other state or political subdivision."

Income from contributory public employee pensions of the following states and their political subdivisions is deductible under General Laws Chapter 62, Section 3(B)(a)(4):

  • Alaska
  • Pennsylvania
  • Connecticut
  • South Carolina
  • Florida
  • South Dakota
  • Hawaii
  • Tennessee
  • Illinois
  • Texas
  • Nevada
  • Washington
  • New Hampshire
  • Wyoming
  • North
  • Carolina

 

Joyce Hampers

Commissioner of Revenue

November 14, 1980

TIR 80-4

Referenced Sources:

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