wethepeople
Level 3

Taxpayer received a Form 1099-R reporting a Gross distribution for 2019.  It appears that his contributions over the years is greater than that distribution.  Does that mean that although the distribution is taxable on the federal return, none of it is taxable on the state return after subtracting his contributions over the years since he did not get a state deduction in those years.  Do those amounts get listed on Schedule X of the Massachusetts return on Line C - Total contributions previously taxed by Massachusetts?

In addition his spouse received a Gross distribution for 2019 from her Roth IRA. Since she got no deduction for those contributions, do they also get subtracted on the same line C of Schedule X of the Massachusetts return resulting in only a portion of the distribution being taxed by the state?

Thanks.

 

 

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