@Anonymous
You use the Box 19 amount as a subtraction from income on Line “r” on Form 502SU, Subtractions from Income.
Your subtraction in a given year is limited to the amount of pick-up contribution reflected on your Form 1099-R or the taxable pension, whichever amount is less.
Any remainder of the pick-up amount is then carried over to your next year's taxes. When your pick-up amount reaches zero, “EP USED” will be printed in the pick-up block on your 1099-R.
Please see 2021 state & local tax forms & instructions and Get the most from your 1099-R tax statement for more information.
