Retirement tax questions

Usually, yes. There are some exceptions, though. According to Mass.gov, here are the details:

Excluded from your Massachusetts gross income for the year paid:

• Income you earned on the contributions while in the Roth IRA account
• Distributions the Roth IRA account made to you, if they 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: 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.
  • 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)
• Distributions from traditional and Roth IRAs to qualified charities. This applies to:
  • Distributions made on behalf of taxpayers at least 70 and a half on the distribution date in 2014
  • Distributions made up to $100,000 per year

To see if you're taxed on your Roth IRA distributions:

• Residents - Complete the Schedule X, Line 2 Worksheet - Taxable IRA/Keogh Plan and Roth IRA Distributions.
• Part-year residents taxed on IRA distributions they received as a Massachusetts resident - Complete Schedule X, Line 2 Worksheet - Taxable IRA/Keogh Plan and Roth IRA Distributions.
• Nonresidents - You're not taxed on IRA distributions.

To prevent double taxation, Massachusetts allows a tax deduction for IRA distributions up to the total amount of already-taxed contributions.

@shchamberlin1