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New Member
posted Jun 7, 2019 3:02:47 PM

How is 1099R Income to be reported on PA State Returns?

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19 Replies
Level 9
Jun 7, 2019 3:02:49 PM

Generally, if box 7 of your 1099R is coded 7 or 4, it is not taxable for PA income tax purposes.  If it coded 1 or 2, it may be taxable to the extent that the distributions exceed your basis in your retirement plan. If coded 1D or 7D, it is a commercial annuity and is taxable same as federal.

Your basis in a retirement plan is the money that you contributed to the plan less any distributions taken in previous years.  The basis does NOT include earnings inside the plan or your employer contributions.

If you rolled over the distribution into another retirement plan or converted it into a Roth IRA, it is also not taxable.

You must tell the program what kind of retirement distribution you received or the program will consider it taxable.


New Member
Jun 7, 2019 3:02:49 PM

If box 7 says 7 then which option would I use in the drop box. I'm confused.

New Member
Jun 7, 2019 3:02:52 PM

Thanks, I figured out my problem.  I was looking at the Federal Taxes Tab for the drop down screen, because that is where I entered the Amount from the 1099R.  However, when I walked through the State Taxes screens, that is where I found the drop down screen to indicate what the distribution was from.  

New Member
Jan 28, 2020 11:34:24 AM

I read the response to the question from the person in PA.... "if box 7 of your 1099R is coded 7 or 4, it is not taxable or PA income tax purposes."  Is this true of all states?  I'm in Ohio and box 7 on my 1099R has a "7" and there are no listed deductions showing for the state on the form (boxes 12-14).

New Member
Feb 24, 2020 5:34:43 AM

What if box 7 is 4 and 4D and both 1099R's withheld PA state tax? Are they taxable to PA? 

Expert Alumni
Feb 24, 2020 4:11:16 PM

Yes, this is a non qualified retirement payment paid to beneficiary so it is taxable in Pennsylvania.  

 

Code 4 Death distribution. This is a distribution due to death and/or disability. A distribution due to death is not taxable for PA purposes - unless included with Code D.  See How do I know if the amount on my 1099R (1099-R) is taxable on my PA Personal Income Tax Return?

 

@KathyS1

Returning Member
Apr 2, 2021 4:46:41 PM

If box 7 is coded with a 4 and taxes were withheld where on the PA 41 form do I have to report this so I get the taxes refunded

 

Expert Alumni
Apr 4, 2021 4:36:39 PM

1099Rs with code 3 or 4 are not taxable in PA unless with code D.  You would need to enter the 1099R in TurboTax as received.  The PA state return will exclude the taxable portion of the distribution due to death and you will receive a refund or credit for the amount of PA tax withheld on the 1099R.  You can review your PA return TurboTax with the following steps:

 

  1. While in your TurboTax account, select Tax Tools in the left margin
  2. Select Tools
  3. Select View a Tax Summary
  4. In the left margin, select PA tax Summary
  5. When finished, Select "Back"

 

New Member
Mar 27, 2022 8:23:10 AM

My 1099R has code 7D so I understand it is taxable on PA personal income tax return.  What should I select in the State Type Code dropdown?

Expert Alumni
Mar 27, 2022 10:43:58 AM

Select the "Annuity or non civil service disability" category.  This will transfer the taxable portion (normally box 2 on your 1099r) to PA schedule A as interest income which then shows up on the PA form 40, line 2.  

Level 1
Feb 12, 2023 6:00:13 PM

Hi my plan allows early withdraws if you terminate at age 55 or older my 1099r is coded with a 2 in box 7. What option do I choose when doing pa state taxes to get the tax exemption? When I select the early distribution option it makes me enter cost basis. Do I need cost basis if the plan allows early withdrawals at age 55 after retirement? Thanks 

Expert Alumni
Feb 13, 2023 6:40:36 AM

If you meet the age requirement set by your plan to withdraw, you will choose I'm eligible; plan eligible (no PA tax).  This option will take away the question regarding the cost basis.  If you did not meet the age requirement set in your plan, you will choose early distribution from a ret. plan.  At this point, you will need to enter the cost basis for your plan.  Pennsylvania tax laws exempt most retirement and pension income from state tax because the contributions are not excluded from your taxable income in the year you make them.  Therefore, the basis needs to be included.  If you took your distributions after you met the age conditions of your plan you are also exempt from being taxed on the withdrawal that exceeded the cost basis. 

 

For more information on how Pennsylvania taxes retirement plans, see the link below:

 

Is my 1099-R taxable?

 

@DN707tax 

Level 1
Feb 13, 2023 6:46:09 AM

Thanks so much !

New Member
Feb 20, 2023 4:22:46 PM

If there is a 4D, what would I select in the state drop down?  Also, how is the inheritance tax figured on the PA state tax return?

Expert Alumni
Feb 20, 2023 5:40:31 PM

You should enter your Form 1099-R into TurboTax exactly as it is shown.

 

Go to to Form 1099-R and answer any questions. You can import, upload, or manually enter your form.

 

This will be entered in the Federal Income Section of your return, but it will properly flow through to your Pennsylvania state tax return.  

 

You can also add a Form 1099-R  to your state return, as follows (add it in your federal return and the Form 1099-R will transfer to the state return):

 

1. Sign In or Open TurboTax.

2. Select "Take me to my return"

3. Select "Search" or "Help" icon.

4. Type "1099-R" and select "Jump to 1099-R" 

5. Select "Add a 1099-R" and continue through the 1099-R interview questions.

 

On your Pennsylvania State Return it will likely show as a 4.


If Box 7 of your 1099-R shows a 3 or 4 in it, this is a distribution due to death or disability. Distributions due to death or disability generally aren't taxable for Pennsylvania purposes.

 

You can view your entire return or just your 1040 form before you e-file:

  1. Sign in to your TurboTax account
  2. Open or continue your return
  3. Select Tax Tools from the menu (if you don't see this, select the menu icon in the upper-left corner)
  4. With the Tax Tools menu open, you can then:
    • Preview your entire return: Select Print Center and then Print, save or preview this year's return (you may be asked to register or pay first)
    • View only your 1040 form: Select Tools. Next, select View Tax Summary in the pop-up, then Preview my 1040 in the left menu


@Nae47  


 

 

 

 

 


 


 

Level 1
Apr 6, 2023 1:04:28 PM

How do I tell Turbo Tax that this is a normal distribution.  Under the PA Type column it reads "n" for normal.  However, the entries under the drop down box, there is no entry for normal distribution.

Expert Alumni
Apr 7, 2023 8:54:40 AM

Review all of the choices in the drop-down box. If none of those choices applies to your distribution, select "No entry". TurboTax will ask a follow-up question for any distributions where "no entry" was chosen.

Level 1
Apr 7, 2023 2:30:50 PM

That's what I did.  I inputed no entry several times and it kept on coming back to that screen for the PA code.

Expert Alumni
Apr 7, 2023 2:49:05 PM

Pennsylvania (PA) does not tax residents for their pension distributions if they have code 7 in Box 7 of your Form 1099-R.  If you are retired and you have a code 7 in Box 7 of your Form 1099-R use the following choice for your dropdown selection:

  • 'I'm eligible, Plan's eligible (no PA tax)'  (See the image below.)

@jkerber44