Thanks @DoninGA . Hi @dmertz - Form 1099-R does not have the IRA/SEP/SIMPLE box marked. The MA tax person is expecting it to be present on Line 4.
INCOME
3 Wages, salaries, tips and other employee compensation (from all Forms W-2)
4 Taxable pensions and annuities.
You are right that this Form 1099-R was a return of an excess deferral because the plan failed ADP or ACP testing. Thanks for pointing me to Page 11 of the 2020 IRS Pub 525 which states that this excess deferral amount needs to be added to your wages on your 2020 tax return. And therefore NOT on Line 4 of the MA Tax Return. I will call the MA Tax folks tomorrow morning and update this message thread.
You have been an excellent help....Thanks
