Oh, I certainly agree that the State Distribution amount that ends up in 16, should logically be the same as box 1 (even if empty on the actual 1099-R). But that is not how the software has historically used that "State Distribution" number for many years. My Federal software (with NC attached) has always used the 2a value, and required that it be the 2a value for many years. Certainly 2013 & before, the software required that it had to be the box 2a value (I re-checked 2013 with a test file yesterday) ....but I haven't re-checked all of the more recent years.....and my 2020 software still automatically transfers the 2a value into the State Distribution Amount field on the follow-up page when it is lower than box 1, so they (software developers) don't appear to have re-interpreted that somewhat "off" interpretation. For me, it's always been more a matter of how that distribution value will be used by the software.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
