OK, I'll admit I don't have enough detailed knowledge of the Ohio software to know for sure whether the value of box 1 or box 2a needs to be entered as the State distribution amount (box 16) and how the Ohio software uses that value. Certainly, if box 1 = 2a, then it makes no difference.
BUT
For many states, where the state allows an income subtraction of distributions from their own state's employee retirement system, or Teachers/police municipal pensions (Ohio apparently does not), they start with the Federal AGI, and subtract the pension amount for that particular 1099-R form....but only to the extent of what was included in the Federal AGI in the first place...and that is the box 2a value (when it has a real value somewhat lower than box 1). That 2a is the value put into box 16 for these other states.
For other states, they have a certain allowed state income deduction amount for any 1099-R, and that amount may have some "up-to" limit. Again, only up-to the retirement income included in in the Federal AGI in the first place. If the state allows up-to a 10,000 state income deduction for any pension, and box 1 is 13,000, and 2a is 8,000, then the state distribution amount needs to be 2a, because only 8k can be deducted, since only 8,000 was included in the Federal AGI in the first place.
Ohio? I really don't know the details of how that box 16 state distribution is used
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
