Asked Mass DOR by secure message about it. Their response was:
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Dear Taxpayer,
Thank you for your recent inquiry.
Distributions from a Roth IRA account made to you are excluded from federal gross income. A distribution is excludable if the IRA is held for 5 years and it meets 1 of the following conditions:
- You were at least 59 and a half years old when it was distributed
- You are disabled
- The distribution is made to a beneficiary or your estate on or after your date of death
- The distribution is paying for a qualified first time homebuyer expense (up to $10,000)
(If a distribution is made before the 5-year holding period expires, or doesn't meet 1 of the 4 above conditions, the distribution is not excluded from Massachusetts gross income. Any earnings on the contributions are included in federal and Massachusetts gross income instead.)
Thank you for visiting our website.
The Massachusetts Department of Revenue
