14a is just the first state line for boxes 14,15,16.
So if there was a second state involved, they would call that 14b,15b,16b.
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Thus, your box 14 might also be referred to as 14a.
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Beyond that, some states require that the state distribution amount be filled in into box 16.....either on the main 1099-R page, or on a follow-up page that asks for the State distribution amount.
IF boxes 1 and 2a have the same value...enter that value into box 16.
IF box 2a has a somewhat lower value than box 1, but still a "non-zero" value that is greater than box 14, put that value into box 16.
IF box 2a is empty and marked "Undetermined" in box 2b, then you'd ( likely use the box 1 value.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
