Generally, distributions are taxable to both federal and state income tax returns, There are some states that don't tax retirements. Massachusetts didn't allow a pre-tax retirement contribution. If Massachusetts 1099-R Box 16 listed an amount, you needed an adjustment on your MA income tax return. You have to edit Massachusetts and enter the Non-taxable MA pension. If adjustmend was made, the income tax return must be mailed to Masschuetts Department of Revenue..
