1099R earnings reported in two states, correction.

[Absolut]

I have a client who is a Non Resident of MA, they moved to Maine in 2002. They draw a pension from the following:

Mass Inst of Tech Basic Retirement Plan - State earnings have MA as a code
Teachers Insurance & Annuity Assoc - State earnings have ME as a code
Teachers Insurance & Annuity Assoc - State earnings have ME as a code

Are all three of these taxable in MA? Last years taxs don't show the MA 1099R listed, so I'm wondering if Teachers pensions aren't taxable in MA or did the CPA do them incorrectly last year?

Please let me know if they are taxable and how to alloate them on the Income Worksheet.

[SUPERHETERDYNE]

1099r Received From Two States

Retirement income is ONLY taxable to the state of one;s residence.
H. R. 394 signed into law Jan 10, 1996.