How do I know if my 1099-R distribution does or does not qualify for the Oklahoma retirement exclusion? Question from page titled "Where is your distribution from?"

[BillM223]

In reading the text at the bottom (see below), it appears that most qualified plans and IRAs qualify for the Oklahoma Retirement Exclusion, See the notes for A-6 on page 17 here.

So this entry is more for the exception than the rule. 

So tell us, What type of distribution is this? That is, from where does this 1099-R come?

Schedule 511-A Instructions for retirement distributions eligible for exclusion up to $10,000 from Oklahoma income tax.

The retirement benefits must be received from the following and satisfy the requirements of the IRC: 

• An employee pension benefit plan under IRC Sec. 401; 

• An eligible deferred compensation plan under IRC Sec. 457; 

• An individual retirement account, annuity or trust or simplified employee pension under IRC Sec. 408; 

• An employee annuity under IRC Sec. 403 (a) or (b), United States Retirement Bonds under IRC Sec. 86; or 

• Lump-sum distributions from a retirement plan under IRC Sec. 402 (e).

[cramer2603]

It came from an individual retirement account. 

[BillM223]

If the distribution came from a normal IRA, it would fall under "• An individual retirement account, annuity or trust or simplified employee pension under IRC Sec. 408; " above. This means that the exclusion of your retirement income of up to $10,000 is permitted. This ALSO means that you do not need to check that the distribution does not permitted for the Oklahoma retirement exclusion.