Code 7D on 1099R for PA resident

[schirallicpa]

Taxpayer is 68 years old PA resident.  Has a 1099R with code 7D.  The 1099R shows this as a PA distribution.  But is it taxed in PA?  The D part is throwing me. - "Annuity payments from nonqualified annuities that may be subject to tax under section 1411." I know PA generally doesn't tax retirement pays.  

 

[Lee B]

Here's an onpoint article:   https://www.picpa.org/articles/cpa-now-blog/cpa-now/2019/12/27/pa-treatment-of-1099r-distributions