Robert,
None of the distributions from a FDNY pension is taxable to NYS no matter what age. FYI here is a link to NYS Pub 36: General Information for Senior Citizens and Retired Persons. Refer to the section: Pensions of NYS, local governments, and the federal government on Page 11.
https://www.tax.ny.gov/pdf/publications/income/pub36.pdfAlso, here are FAQs re: pension exclusions
https://www.tax.ny.gov/pdf/volunteer/ty2018/co-60.pdfI hope this helps.
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Dennis Lee
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Original Message:
Sent: 04-23-2021 03:02 PM
From: Robert Saunders
Subject: Question
Are distributions from a NY fireman's pension taxable for NYS, if the recipient is under 59 1/2?