@Donna32100 i figured it out - you are referring to Lines 3 and 7 on the worksheet related to section X Line 2 worksheet .
I see what is occurring, but important to understand if your mother-in-law was a MA resident or not. Once I have that answer, I can explain in further detail.
How much of your MIL's IRA has actually been distributed? The issue is going to come down to whether MA tax was ever paid on that IRA. If she was an MA resident, then probably yes, but if no, then tax is due on that IRA. I can show you the probable math once you respond.
