MN 1099C question, please.

[dmj4]

Client is a part-year resident of MN. He received a 1099C for cancellation of credit card debt. Is this MN taxable? It dates on the 1099Cs are during time client was a MN resident.

I contacted MN about Cancellation of Debt on a short sale of Primary Residence in MN and they said that is not taxable, but they didn't respond to the 1099C for credit card debt.

I have read the MN instructions online and I didn't see where it referenced cancellation of debt in determining MN income, but it does not specifically say it is not included.

Also, it seems retirement income from MN sources is not taxable to MN after the TP moves out of MN. Is this correct?

Thank you!

[Lion]

Retirement

Retirement income is taxed by the state of residence when received. The MN specific questions are out-of-state for me, though! (I reside in a state that starts with federal AGI.)