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My brother who lives in Tennessee receive a small check each month from my employers retirement plan. It is a total each year of 2,500 dollars. Is that taxable income for his state??
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My brother, who lives in Tennessee, receives a small check each month from my employer's retirement plan. ... Is that taxable income for his state?

Tennessee "Hall Income Tax" only taxes dividends and interest from out of state sources. Pension benefits and retirement plan distributions are not taxed. However, you say the check is from *your* employer's retirement plan. I'm not sure if that changes matters.

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Why does your brother receive a check from your employer?
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