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If you are a part-year resident for 2023 in MA, you might be taxed on the Roth distribution again. Please use the exhibit from Massachusetts DOR for determining taxable distributions. To prevent double taxation, Massachusetts allows a tax deduction for IRA distributions up to the total amount of already-taxed contributions.
For additional information about that distribution see this link: Massachusetts Roth Distribution for Non-Residents and Part-Year Residents see page 25 (If it applies to you)
Also, see if you meet Massachusetts Roth distribution guidelines below:
- Distributions from a Roth IRA account made to you are excluded from federal gross income. A distribution is excludable if the IRA is held for 5 years and it meets 1 of the following conditions:
- You were at least 59 and a half years old when it was distributed
- You are disabled
- The distribution is made to a beneficiary or your estate on or after your date of death
- The distribution is paying for a qualified first time homebuyer expense (up to $10,000)
(If a distribution is made before the 5-year holding period expires, or doesn't meet 1 of the 4 above conditions, the distribution is not excluded from Massachusetts gross income. Any earnings on the contributions are included in federal and Massachusetts gross income instead.)
To see if you're taxed on your Roth IRA distributions:
- Residents - Complete the Schedule X, Line 2 Worksheet - Taxable IRA/Keogh Plan and Roth IRA Distributions.
- Part-year residents taxed on IRA distributions they received as a Massachusetts resident - Complete Schedule X, Line 2 Worksheet - Taxable IRA/Keogh Plan and Roth IRA Distributions.
- Nonresidents - You're not taxed on IRA distributions.
See this link for Non Government Pensions Treatment for Massachusetts
