Non-government pensions and annuities taxed only in recipient's state; alimony exempt where payer's state does not permit deduction. Any pension other than those under Article 19, and any annuity derived by a resident from sources in the other Contracting State, shall be taxable only in the resident State; pension means periodic payments for past services or compensation for service-related injuries; annuity means a stated sum payable periodically in return for adequate and full consideration. Alimony paid by a resident of one State to a resident of the other is exempt in the recipient State to the extent such payments are not deductible for tax purposes in the payer State.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Non-government pensions and annuities taxed only in recipient's state; alimony exempt where payer's state does not permit deduction.
Any pension other than those under Article 19, and any annuity derived by a resident from sources in the other Contracting State, shall be taxable only in the resident State; pension means periodic payments for past services or compensation for service-related injuries; annuity means a stated sum payable periodically in return for adequate and full consideration. Alimony paid by a resident of one State to a resident of the other is exempt in the recipient State to the extent such payments are not deductible for tax purposes in the payer State.
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