Total Distributions Received in Previous Years. The emphasis here is previous years. Not "YEAR".
If you google about this topic there sre forums where people doing both ways.
The cummulative approach is easy to track down the line.
Yes i agree the instructions on TT is not clear but if you look at the form 1 instructions for schedule X i think on page 19 or 20 they explain what is being done here. In those terms cummulative makes sense. My recommendation try out the work sheet which is very easy and see both ways if you were to do this in 2024 as well. If i am correct it ends up being the same final math.
In the instructions they clearly state - Since MA does not allow a deduction for amounts originally contributed to IRA or Keogh, the distributions are not taxable untill the full amount of your contributions which were previously subject to MA taxesbsre recovered. So if you look at it that way then you need to keep a track of all thr contributions and distributions. This is my understanding and please don't quote me on it. No tax professional here.
Also distributions does not mean just to your checking account. If the money is moved from a trad ira to another account here being roth ira it is called distribution. The monent you touch the money in trad ira it is an event.
I hope this makes sense.
