1099-R Death Distribution Out of State

[pattyt00]

My dad died last year in Massachusetts and I got a full death distribution from his IRA. I live in California. There was significant Federal withholding but there was also a couple thousand withheld in state taxes to Massachusetts. Since I don't live there, do I have to pay these taxes? Or do I file a MA tax return to get a refund?

[Bees Knees]

You are not subject to MA taxes as a nonresident. Federal law prohibits states from taxing nonresidents on pension income. Therefore, if you want the state withholding refunded to you, you need to file a MA return as a nonresident and claim zero MA source income.