On the NJ Pensions, Annuities, and IRAs Wks, Part A, line 4a is asking for the total of IRA contributions previously taxed. This is the total amount of IRA contributions you have made over the years (while a NJ resident).
IRA contributions are not deductible in New Jersey; therefore IRA withdrawals include:
- a nontaxable part (your contributions); and
- a taxable part (earnings).
In general, contributions are taxed when they were made in New Jersey. Interest, dividends, or other earnings credited to the IRA account are subject to tax when withdrawn.
