Mariann,
I don't know if the following references are exactly what you are looking
for, but the information may be useful.
>From Subject Compilations of State Laws:
Mackey, Scott & Carter, Karen. State Tax Policy and Senior Citizens. 2d
ed. Denver: National Conference of State Legislatures, 1994. 83 pp. LCCN
95-620886.
Pp. 20-21, "Table 3.1, State Personal Income Tax Preferences."
Chart. No citations. Covers exclusion of public and/or private pension
income and Social Security benefits and additional exemptions, credits,
deductions, and other preferences for senior citizens.
Pp. 24-25, "Table 3.2, State Tax Treatment of Pension Income by
Source." Table. No citations. Covers minimum age and amount of pension
exclusion. Includes forty-two states.
"Bankruptcy Bill Amendment Would Limit States' Taxation of Pensions."
Estate Planning Review 345 (1994):33-34.
P. 34, "Source Tax in Pension Distributions to Nonresidents."
Chart. No citations.
Messinger, Robert F. "The Golden State v.. the Silver State or State
Taxation of Nonresidents'
Pension Income." Elder Law Journal 2 (1994):97-119.
P. 102, fn. 31. Citations only. Cites to codes. Covers the
thirty-six states that have income tax laws with provisions assessing
taxes on sources within their state, such as nonresidents' pension
incomes.
Carlson, Keith. "State Income Tax Treatment of Senior Citizens Changing."
State Tax Notes
2 (1992):192-200.
Pp. 195-97, "Table I: Summary of Senior Citizen Income Tax
Provisions by State and Selected Categories for Tax Year 1991." Table. No
citations. Covers exemptions, tax status of income from Social Security
and railroad retirement, and exclusions or credits for other pensions.
Pp. 198-99, "Table II: Maximum Amounts of Income Receivable from
Sources Other Than Social Security by Senior Citizens Before Incurring a
State Income Tax Liability in 1991 by Type of Income." Table. No
citations. Covers income from any source and income from government,
military, and other pensions.
Fevurly, Keith. "Distributions from Qualified Plans: A State Survey."
Probate & Property 4 (Sept.-Oct. 1990):22-26.
Pp. 25-26. Summaries. Cites to codes. Covers the eighteen states
that have laws exempting "all or part of the income payable from a private
retirement plan."
489 U.S. 803, 109 S.Ct. 1500, 103 L.Ed.2d 891 (1989)
Pp. 822-23, fn. 3. Summaries. Cites to codes. Covers the fifteen
states that "grant special tax exemptions for retirement income to state
and local government employees that they do not grant to federal
employees." Note: Michigan's law is cited at p. 806, fn. 1.
Cheryl Nyberg
Gallagher Law Library
University of Washington
Seattle, WA 98105
On Fri, 27 Mar 1998, Mariann Storck wrote:
> Good Afternoon,
> Can anyone recommend a resource for state income tax withholding on pension payments for qualified plans? I need this information for all 50 states.
> TIA,
> Mariann Storck
> G&K
> Milwaukee
>
>
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