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New Member
posted May 31, 2019 5:43:10 PM

Is 401k early distribution due to medical expenses taxable in both federal and state?

Just trying to find out if a 401k hardship withdrawal from the Railroad should be taxable as income in WV? They held out Federal tax but not State, and it was used for medical expenses. 

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8 Replies
Level 15
May 31, 2019 5:43:13 PM

Don't know about state returns but it is fully taxable on federal.  You might be able to avoid the 10% early withdrawal penalty for medical.

Level 15
May 31, 2019 5:43:14 PM

The withdrawal is always going to be taxable income everywhere, since it was not taxed when it was contributed (for a traditional IRA, that is).  You may be exempt from the additional 10% penalty, but only to the extent that your medical expenses are more than 10% of your adjusted gross income.

New Member
May 31, 2019 5:43:16 PM

Thank you. But this is a 401K from the railroad, and they withheld federal tax, but didn't even offer to withhold state tax. RR retirement benefits aren't taxable in the state, just federal, so how do I know if the 401k withdrawal is taxable in WV, since the plan didn't offer to take state tax out of it, like they did federal?

Level 15
May 31, 2019 5:43:18 PM

Which state?  Soe plan administrators will not withhold state taxes, even if you ask them to.

Level 9
May 31, 2019 5:43:20 PM

In most cases, Federal requires taxes out and most States don't require it.

A 401k is different than a Railroad Retirement Income.  There are often exemptions to tax for Railroad Retirement income, but I've never heard of an exception for a 401k.  However, I don't know the specific laws in West Virginia.

New Member
May 31, 2019 5:43:21 PM

There is an exception for RR retirement income in WV, and the 401k is through CSX. And, they asked us about the amount of  Fed tax, but not State. So, that's why I figured it may be not taxable in WV.

Alumni
May 31, 2019 5:43:23 PM

RR retirement would be given to you by the US Railroad on an RRB 1099-R.   I'm not sure that's the same as a 401K distribution from CSX.

Level 15
May 31, 2019 5:43:25 PM

If the retirement income is exempt for usual purposes then it is probably also exempt when withdrawn for other reasons.  But I think clarification is needed on what the legal type of plan actually is*, and what it's status is under WV law.

*Many people think of "401k" to describe any defined contribution retirement plan, but there are many different types of defined contribution plans in the tax codes and they sometimes have very different rules and tax treatments.