Q. From my understanding, I should write the amount that’s in box 2a, which in our case is $307.90, but I would like someone to tell me if I’m right, and to explain me a little bit?
A. Yes, but enter the box 1 amount instead. Note that box 16 says enter the "distribution" not the taxable amount.
As @AnnetteB6 said, if there is an amount in box 14, there has to be an amount in box 16 too. It actually doesn't matter what amount you enter, in box 16, as the actual taxable amount will transfer from the federal return to the OH return (and is more likely the box 2a amount rather than the box 1 amount). What you enter in box 16, will not affect the calculation. If you feel more comfortable, entering the box 2a amount, you can do so.
