If my 1099-R beneficiary IRA income from 2021 is showing as deducted on my federal returns but a “subtraction” on my New York State return is that incorrect?

[emilybrackman]

I entered the income on both federal and state filing pages when doing my 2021 return, but my CPA just pointed out the NYS IRA income isn’t included in gross total and instead shows as a subtraction. I tried to make an amended return but the program continued to state I don’t need to change anything.

[Anonymous_]

@dmertz ?

[dmertz · Accepted solution]

The income from the beneficiary IRA is included on your federal tax unless you put the incorrect amount in box 2a of TurboTax's 1099-R form.   Unless the decedent had basis in nondeductible traditional IRA contributions, the amount that you show in box 2a of TurboTax's 1099-R form should be the same as the amount in box 1 of that form.  Any portion of the amount that is taxable on your federal tax return that is not taxable on your NY tax return would be a subtraction on your NY tax return.