To exclude the distribution from MA taxation, the IRA would have to have been held for five years, and would have to meet one of the following conditions:
1. You are at least 59 and 1/2 years old when you took the distribution
2. You are disabled
3. The distribution is made after the death of the original owner
4. The distribution is paying for a qualified first home
So, in your case it seems the five year holding period would be the key, did you reflect that properly in the program?
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