To my AZ friends. MFJ on Federal return. Spouse is full year FL resident. TP is part year az and part year FL. Do I use 140py or 140nr? Both are retired and have pensions. When I looked at the instructions for the nr form line 22 it says do not include pension income or ss that was taxed by federal The tp has opm pension, IRA distribution, and DFAS military pensions. TP did not move until Nov 2020. Can someone shed some light?
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