It's box 16 that must be higher than box 14.
The vast majority of 1099-R forms are issued with box 16 being empty...but NY insists that a number be in that box, that is IF box 14 has a value. Sometimes it is backfilled when you answer the follow-up questions after the main form...but I'm not sure what follow-up questions are presented for NY residents.
Anyhow, many respondents indicate that the $$ amount in box 1 should be copied by you into box 16 for the software form to clear the error. That's OK if box 1 is the same $$ amount as box 2a. BUT, I usually point to box 2a, because box 2a "can" be lower than box 1 for certain situations. But if box 2a is empty, then the federally -taxable amount of box 1 must be determined and used for box 16....many times that just ends up being the same value as box 1, but not always.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
