The income from the beneficiary IRA is included on your federal tax unless you put the incorrect amount in box 2a of TurboTax's 1099-R form. Unless the decedent had basis in nondeductible traditional IRA contributions, the amount that you show in box 2a of TurboTax's 1099-R form should be the same as the amount in box 1 of that form. Any portion of the amount that is taxable on your federal tax return that is not taxable on your NY tax return would be a subtraction on your NY tax return.
