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Level 2
posted Feb 28, 2021 8:43:43 PM

COVID-19 401K early withdraw California State Tax

I took an early 401K distribution under cares act for COVID-19 and filled out form 8915 for the federal portion in turbotax. I took a 1/3 approach on how to spread the taxes.

 

Do I need to fill out something for California state tax? Where would that be and what form would I need to fill out for state

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24 Replies
Expert Alumni
Mar 1, 2021 6:30:52 AM

California follows the federal rules in regards of  the 10% penalty and the 3 year split when receiving a COVID retirement distribution. 

 

 

 

[Edited 3/31/2021 | 10:58am PST]

@turbota888 

Level 2
Mar 1, 2021 11:07:59 PM

Can you confirm if California also follows the federal rules of allowing the distribution to be split over 3 years?

I couldn't find anything in writing specifying this, so just wanted to make sure.

Expert Alumni
Mar 2, 2021 5:20:32 AM

California follows the the 10% penalty waiver and allows the distribution to be split over 3 years.

 

Edit [3/31/2021 | 10:58am PST]

Returning Member
Mar 9, 2021 1:32:24 AM

Im not understanding what I need to add as an addition or subtraction for California

If, for example, I withdrew 30K, do I put $30K as an addition this year and $30K as a subtraction next year?

Expert Alumni
Mar 9, 2021 5:03:32 AM

If you withdrew $30,000 and split it over 3 years on the federal return ($10,000 is included in your federal income each year), then your CA state return will follow the federal rule. You do not need to make any adjustments.

 

[Edited 4/13/2022 | 4:00am PST]

Level 2
Mar 9, 2021 9:38:13 AM

Does California allow tax to be split over 3 years for 401k early distribution under the CARES act?  Or does 100% of the tax need to be paid in the 2020 return?

Expert Alumni
Mar 9, 2021 10:34:44 AM

 California follows only the the 10% penalty waiver and allows the distribution to be split over 3 years. 

 

@turbota888

 

[Edited 3/31/2021 | 10:58am PST]

Returning Member
Mar 9, 2021 3:18:56 PM

Does following these steps achieve that goal? Of paying the CA state taxes on 100% of the distribution or is there a different portion/form that achieves that

Expert Alumni
Mar 10, 2021 5:02:14 AM

Yes, making the adjustment on the "Any Pension or Annuity Adjustments?" screen during the CA state interview will achieve that 100% of the COVID distribution is taxed in 2020 on the CA state return.

 

@airforcenine 

Level 2
Mar 12, 2021 4:29:33 PM

I submitted my CA state return incorrectly. I didn't know I had to add the 2/3 deferred portion back for the state return. What can I do to fix this?

Expert Alumni
Mar 13, 2021 5:04:17 AM

 

You will need to amend you state return after it has been processed to correct it. Please see I need to amend my state return.

 

@turbota888 

 

Returning Member
Mar 31, 2021 10:07:27 AM

It's my understanding that California allows to spread distribution over 3 years just like IRS. I chatted with FTB representative today and she confirmed it! So how are doing this in Turbo Tax correctly?

Expert Alumni
Mar 31, 2021 10:55:33 AM

Yes, you are correct. At the beginning California did not provide a specific statement that they follow the 3 year split but more information has been released since then.

 

TurboTax will automatically carry it from the federal return.

 

@ ung29378

Returning Member
Mar 31, 2021 11:04:16 AM

So those of us who have waited,

 

How do we correctly file our state tax return to only account for 1/3rd the tax this year?

Expert Alumni
Mar 31, 2021 11:09:50 AM

If you selected on the federal return to split the amount over 3 years it will automatically carry over your California state return.

 

@airforcenine

Returning Member
Mar 31, 2021 11:10:02 AM

When will Turbo Tax will automatically carry it over for California? I am ready to file but I am not willing to do so until I know Turbo Tax has it done correctly for me. The confusing is on the California Tax in Turbo Tax under Pension and Annuity Adjustment.

Returning Member
Mar 31, 2021 11:19:43 AM

Just to confirm, since Turbo Tax automatically carried over Federal information and applied to California for splitting the distribution into 3 years equally, we don't need to complete the Section Pension and Annuity Adjustments for California tax filing. Is this correct? Please confirm. Thank you

Expert Alumni
Mar 31, 2021 11:40:58 AM

Yes, TurboTax does this automatically and you do not need to make any adjustments.

 

You can verify this by looking at the State Summary:

 

  1. Click on "Tax Tools" in the left menu
  2. Click "Tools"
  3. Click "View Tax Summary" in the Tool Center window
  4. Click on "CA tax summary" on the left

New Member
Apr 13, 2021 9:45:34 AM

So if I took $24,000 from my retirement under the COVID provisions and on my federal I split it over 3 years, so $8,000 each year then CA is the same? I leave the adjustments window blank and this year and the next 2 years the $8,000 will automatically flow over from when I fill out my federal taxes? 

I just don’t want to do this wrong. Thanks. 

Expert Alumni
Apr 13, 2021 10:35:33 AM

Yes, CA follows the federal treatment. If you split it for 3 years on the federal $8,000 per year, then it will get carried on the CA state return.

Level 1
Apr 12, 2022 8:41:15 PM

Do you mind clarifying this? Why would I add $20,000 as an addition in 2020 and then $10,000 as a subtraction each year for 2021 & 2022? Couldn't I just add $10,000 as an addition in 2020, 2021, and 2022 since I am spreading the $30k over 3 years and CA follows the Federal rule here? Thanks in advance. I'm really stuck on this.

Expert Alumni
Apr 13, 2022 4:08:40 AM

This doesn't apply anymore. TurboTax will automatically pull your federal information into the CA state return and report 1/3 of the distribution. 

 

In the beginning, the language on the CA website was unclear and it seemed that they would not allow to spread the distribution, therefore there were adjustments needed. But then CA updated their information and followed the federal rules.

 

@cb109

 

 

Level 1
Apr 13, 2022 10:24:32 AM

Thank you!! This is VERY helpful!!

Returning Member
Apr 18, 2022 4:20:03 PM

I'm really struggling with this portion because TT has not added the 1/3 distribution to my 2021 income and just keeps putting me in a loop of needing to revisit the retirement portion of federal wages and income. 

 

I really need help on what to do. We elected to do the 3 year reporting ($33,000 per year) for the 401k distribution my husband took in 2020. We obviously didn't get a 1099-R this year, but TT keeps bringing me back to that section.