Leaving NY with pension raises tax questions

DEAR CARRIE:Our New York State pension is not subject to state income tax. If we move, would our pension be subject to that state's income tax?

-Taxing QueryDEAR TAXING: Your question is so common that a New York group, the Retired Public Employees Association, has put together an online chart that indicates state by state what the tax effect on your pension would be (See the chart under "Tax info" at rpea.org). For example, in Alabama your pension would be exempt from state income tax if it's a defined benefit plan, according to the chart. In Delaware if you are at least 60 years old, then up to $12,500 of your pension annually is excluded from income taxes. In Florida, on the other hand, you would pay no income tax.

Though the chart is informative, the group suggests people speak with a tax adviser before moving to get more facts on what effect the relocation could have on their pension.

DEAR CARRIE:We are temporary Census workers. Our group has been debating whether we will be able to collect unemployment benefits once our work is completed. Can we, or will we be out of work as well as benefits? - Census BenefitsDEAR CENSUS: I checked with the New York State Labor Department, and it said you should apply for benefits as soon as your jobs end.

"The claim will be evaluated the same as others," a spokeswoman said.

She said you need not wait to receive form SF-8, which is the notice to federal employees about unemployment insurance.

Some of the usual criteria will apply; for example, you must have worked and been paid wages for employment in at least two calendar quarters in your base period, that is the 52-week period preceding the date you file your unemployment benefits claim.

And you must have been paid at least $1,600 in wages in one of the calendar quarters in your base period.

DEAR CARRIE:I was employed as a sales executive on a base-salary and commission basis. When I was laid off in October 2009, the company owed me for commissions on sales executed but not collected by then. Commissions there are paid upon receipt of payments. I have written to the company several times and was told I would be paid when the money is received. The company paid some of my commissions in the first two months and has since been nonresponsive. What are my options?- Un-Commissioned?DEAR UN-COMMISSIONED: Whether the company has exceeded the legal time frame in which it has to pay you depends on what your commission agreement says about when you earn commissions. Once you earn them, state law sets a deadline for payment. Here is what the New York State Labor Department website says:

"Commission salespeople must receive wages, salary, drawing account, or commissions at such times as provided in the employment agreement, but they must be paid at least once a month and not later than the last day of the month following the month in which the money is earned. If a salesperson receives monthly payments of wages, salary, drawing account, or commissions that are substantial, additional compensation such as bonuses or 'incentive' earnings may be paid at such times as agreed by the employer and salesperson."

For more information call the New York State Labor Department at 516-794-8195 or 212-775-3880.