Will your NY State Pension be taxed if you move to a different state?

The information is provided with the following important warning:

Any of the states listed below may have changed its tax laws recently- even within the past week or two. If you are serious about relocating to any other state, be sure to contact the Revenue Agency yourself. We also strongly recommend discussing the matter with your tax advisor before making important decisions that may affect the taxability of your pension.*

The information in the table below was found to be accurate, as of 6/12/07.

State	Income Tax	Tax N Y Pension	Tax IRC 457's or Deferred Comp.	Tax Social Security	Exclusions	Comments
Alabama	Yes	No	Yes	No		NYS Defined Benefit Plans exempt   (334)242-1170
Alaska	No	No	No	No		No Income Tax (970) 269- 6620
Arizona	Yes	Yes	Yes	No		Tax Info (602) 255-3381 TTT/TDY (602) 542-4021
Arkansas	Yes	* Yes	Yes	No	* See Comments	Exclude up to    $6,000. of Pension Income (501) 682-1100
California	Yes	Yes	Yes	No		(800) 338-0505
Colorado	Yes	* Yes	Yes	*Yes	* See Comments	* Pension/ SS subtraction Age 55  exclude up to $20,000. Age 65 exclude up to $24,000  (303) 238-7378
Connecticut	Yes	Yes	Yes	* See Comments	* See Comments	* Social Security excluded if Fed AGI  is $50,000 single or married filing separate or $60,000 for married filing jointly. (860) 297-5962
Delaware	Yes	* Yes	*Yes	No	* See Comments	* Under age 60 exclusion is $2,000. Age 60 and over exclusion for pension & Def. Comp up to $12,500 combined. (302) 577-8200
Dist. Of Columbia	Yes	Yes	Yes	No		(202) 727-4829
Florida	No	No	No	No		No Income Tax (800) 352-3671 TDY/TTT(800)367-8351
Georgia	Yes	Yes *	Yes	No	* See Comments	At age 62 an exclusion may be allowed up to $30,000.  in 2007 and up to $35,000 in 2008. (404) 417-4477
Hawaii	Yes	No	Yes	No		*Contact 1-800-222-3229 for latest information
Idaho	Yes	Yes	Yes	No		(800) 972-7660
Illinois	Yes	No	No	No		(800) 732-8866
Indiana	Yes	*Yes	Yes	No		* May have county income tax.  (317)232-2240
Iowa	Yes	*Yes	Yes	Yes	* See Comments	* May  exclude up to either $6,000 or $12,000 depending on filing status and age. (515)281-3114
Kansas	Yes	Yes	Yes	Yes		(785) 368-8222
Kentucky	Yes	*Yes	*Yes	No	* See Comments	*Exclusion up to $41,010. Pension & Def Comp (502) 564-4581
Louisiana	Yes	Yes *	Yes	No	* See Comments	Maximum Exclusion is $6,000 single or $12,0000 joint filing (225) 219-0102
Maine	Yes	Yes	Yes	No	* See Comments	Deduct up to $6,000 of pension & annuity. cap reduced by SS(207) 626-8475
Maryland	Yes	*Yes	Yes	No	* See Comments	* Pension Exclusion up to $22,600. (800) 638-2937
Massachusetts	Yes	*Yes	Yes	No	* See Comments	At age 591/2 Pension exclusion of $20,000. (617) 887-6367
Michigan	Yes	*Yes	Yes	No	* See Comments	NYS pension taxed as private pension. Exclusion is $40,920 For Married filing Joint exclusion is $81,840, Int,Div&Cap Gains  Single $8,828 Married Filing Joint $17,655. (800) 827-4000
Minnesota	Yes	Yes	Yes	Yes	Yes	Over 65 subtraction up to $12,000. (651)296-3781
Mississippi	Yes	No	*No	No	No	(601) 923-7000
Missouri	Yes	*Yes	Yes	Yes	* See Comments	* Pension exclusion is $6,000 with Adj Gross    Limits.  1-573-751-3505
Montana	Yes	*Yes	Yes	Yes	* See Comments	* Pension exclusion is $3,600 with Adj Gross Limits of $30,000. (406) 444-6900 TDY (406)444-2830
Nebraska	Yes	* Yes	*Yes	*Yes	* See Comments	*  If federal tax is withheld, Nebraska State tax must be withheld. (402) 471-5729
Nevada	No	No	No	No	No	No Income Tax (775) 684-2000
New Hampshire	Yes	No	No	No	No	**Income tax on Interest & Dividends. (603) 271-2191
New Jersey	Yes	* Yes	Yes	No	* See Comments	* Provided your gross income for the year does not exceed $100,000 and you are age 62 you may exclude for a Single Filer  $15,000, Married  Filing Jointly $20,000 or $10,000 for married filing seperately.  (609) 292-6400
New Mexico	Yes	Yes	Yes	Yes	* See Comments	Over Age  65   up to $8,000. Exclusion (505) 827-0908
New York	Yes	No	Yes *	No	* See Comments	*Up to $20,000 exclusion per year for Def. Comp & IRA' S (800) 225-5829
North Carolina	Yes	Yes *	Yes	No	* See Comments	$4,000 Public Pension Exclusion per taxpayer (877) 252-3052
North Dakota	Yes	Yes	Yes	Yes		(701) 328-2770
Ohio	Yes	Yes	Yes	No	* See Comments	Retirement Income Credit $200. Senior Citizen Credit $50 (800) 282-1780
Oklahoma	Yes	Yes*	Yes *	No	* See Comments	Retirement Exclusion up to $10,000.  Exclusion amount  must be in Adjusted Gross Income. (405) 521-3160
Oregon	Yes	Yes	Yes	No		Retirement income credit with schedule calculation (800) 356-4222
Pennsylvania	Yes	No	Yes	No		(717) 787-8201 TT (800) 447-3020
Rhode Island	Yes	Yes	Yes	Yes		(401) 222-1040
South Carolina	Yes	Yes *	Yes	No	* See Comments	Under age 65  $3,000. Exclusion allowed Up to $10,000 Pension exclusion allowed Age 65 exclusion allowed less retirement income exclusion. (843) 852-3600
South Dakota	No	No	No	No	No	No Income Tax (605) 773-3311
Tennessee	Yes	No	No	No	No	**Income tax on Interest &dividends Age 65 income of less than $16,200 single or $27,000 jointly. (615) 253-0600
Texas	No	No	No	No	No	No Income Tax (877) 662-8375
Utah	Yes	Yes	Yes	Yes	* See Comments	Exclude up to $4,800. If less than age 65 minus gross income reduction.  Exclude  up to $7,500 under the same conditions. (800) 662-4335 TDD (801)297-2020
Vermont	Yes	Yes	Yes	Yes		(802) 828-2865
Virginia	Yes	Yes	Yes	No	* See Comments	Age 65 exclusion  $12,000.  Subject to income  limitations. 804-367-8031
Washington	No	No	No	No	No	No Income Tax (800) 647-7706 TTY (800) 451-7985
West Virginia	Yes	Yes	Yes	Yes	* See Comments	An age exclusion up to $8,000. May be deducted. (800) 982-8297
Wisconsin	Yes	Yes	Yes	*Yes	* See Comments	Wisc taxes up to 50% of Social Security benefit (608) 226-2486
Wyoming	No	No	No	No	No	No Income Tax (307) 777-7961