Did you have tax withheld? If you did, did you replace the tax with other funds so that the entire 1099-R box 1 amount was rolled over?
If not, then if less than the box 1 amount was rolled over then that will be taxable income for both Federal and state - the tax withheld is part of the distribution.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
