It depends. Generally, the taxable portion of Roth distribution will be the same for state and federal purposes, Qualified distributions are excludable from income tax, if you meet the following requirements:
- Holding period of at least 5 years after first Roth contribution.
- You have to be at least 59 1/2 on the day of the distribution.
- Death or disability.
However, your state of residence may have different rules regarding Roth distribution. Please check with your local state revenue.
