State withholding on 1099R

[JoeyVegas]

A NY taxpayer died in 2022 owning IRAs. His estate was his IRA beneficiary. For various reasons the executor only recently processed IRA distributions in 2025. The 1099Rs indicate federal and NYS withholding. None of the estate beneficiaries are NY residents. Was it correct to withhold NY taxes on the IRA withdrawals? Is it required since the decedent was a NY resident at time of death, regardless of how much time passes since death OR regardless of where the eventual estate beneficiaries reside?
thank you for any guidance.

[New York Enrolled Agent]

The decedent was a NYS resident on DOD so it is a NYS estate. The IRA distributions are considered NYS source income and an IT-203 should be filed by each beneficiary. There is a $20K exclusion from NY gross income for IRA distributions for taxpayers over age 59.5. The exclusion is prorated amongst the beneficiaries.