Form 1099r..california box 14 blank, fed tax amount box 2a filled. state return when asks about ira distributions adjustments, do you enter the difference as subtraction?

[rrusay]

for ira distribution adjustment on california return, do I use "0" to subtract from federal tax 

[TerryA]

No, 1099-R Box 14 is typically blank.

This is if you have a different taxable amount of distribution for Calif than for federal. For instance the IRA contribution deduction amount in 1982 - 1986 was different between Calif and federal so you may have a Calif "cost" (contributions not deducted) to recover before it begins to be taxable. If that is your situation then the Calif taxable amount could be less than the federal amount.

If you don't already *know* that your state taxable amount should be different, then it's not. It's just asking if you have any adjustments - that doesn't mean you should.

Calif has a publication 1005 - Pension and Annuity Guidelines, here http://www.ftb.ca.gov/forms/2018/18_1005.pdf
that describes this in more detail.

[rrusay]

checked the ftb 1005...still unsure of how to "know" that it's different than what's on the 1099r

[TerryA]

You would have to go look at your 1982-1986 federal and Calif returns for your IRA contribution deduction amounts to see if they are different. That's not very common. Otherwise the Calif IRA distribution taxable amount is the same as federal and you would make no adjustment in TT/Calif.

[rrusay]

don't go back that far...iras and annuities were established in year 2000...cashed them out year 2018

[rrusay]

if the Calif ira distribution taxable amount is the same as federal, why is it not in Box 14?

[TerryA]

The issuer doesn't know how much to put there. Like I said, most issuers leave Box 14 blank and most, if not all, TT/States pay no attention to it because it's generally not known **in all cases** what to do with it - it doesn't necessarily mean "this is the taxable amount for the indicated state".

[rrusay]

sorry but it's still unclear how the taxable state amount is determined?? is it best to call the ftb?

[TerryA]

The IRA taxable amount between federal and any state, including Calif, is (nearly) always, always, always, always, always, always the same because there is hardly ever a "basis" difference (you have not made any nondeductible contributions on your state returns over the years) . If you don't have basis in your Calif IRA account - and you don't since it started after 1986 - the taxable amount for Calif IS THE SAME AS FEDERAL - 100% of the distributions are going to be taxable. Period. You are barking up a fruitless tree. Move on with your return and be done with it, is my advice.

[rrusay]

Thank you for your patience in clarifying the issue.

[Mothercat81]

On my Annuity Box 14 is blank.  Box 4, Federal Tax filled.  Do I make an adjustment?

I have no files dating in the 1980's to refer to.

[DMarkM1]

No adjustment necessary based on this information; enter the 1099-R information as it shows on the forms..