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Level 2
posted Feb 4, 2025 9:57:54 AM

On a Michigan Return, What distribution code do I select for a Traditional IRA to Roth IRA Conversion?

After entering the Code 7 in Box 7 of my 1099R for my Roth conversion; the next TurboTax scree asks: "Where is your distribution From?" Do I choose "C" or "N" in the options below? If I choose "N"; I incur Mi-State Taxes on my Conversion If I choose "C"; I am returned my Mi-State Taxes that where withheld during the conversion. _____________________ The Key to Choose From _____ Michigan Special Handling of Pension Distributions TurboTax Michigan uses the following pension codes: M - Military pension for retirement from the US Armed Forces G - Qualified government or Social Security C - Current year conversion from a traditional IRA to a Roth IRA N - Pension/IRA distributions received before retirement age/None of the Above P - Other qualified IRA distribution P - Qualified private-source pension

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1 Best answer
Expert Alumni
Feb 4, 2025 4:42:24 PM

Yes, Michigan uses pensions and retirement accounts interchangeably.  I provided a few references for you.  @msmoldy 

 

"Retirement and pension benefits include most income that is reported on Form 1099-R for federal tax purposes. This includes defined benefit pensions, IRA distributions, and most payments from defined contribution plans." Retirement and Pension Benefits

See page 2 of 4884 Instructions 2024

4 Replies
Expert Alumni
Feb 4, 2025 1:41:12 PM

You should select Code C: (Current year conversion from IRA to Roth IRA).  The conversion qualifies for the pension subtraction if you qualify.

 

See Are conversions from a regular IRA to a Roth IRA subject to Michigan individual income tax?

Level 2
Feb 4, 2025 2:55:08 PM

Thank you.  
That makes sense as I turned 59 1/2 in June, 2024 and when I put the date of my Roth conversion on Nov 2024; it subtracted the state taxes that were withheld.  

I tested it by inputting May and then, June.  The software switched it back and forth. 

So my follow-up question becomes

Is this only with pensions? Is my Traditional IRA considered a pension?

 I converted from a traditional IRA into a Roth.  I am confused as to the category defined as a pension.  

Expert Alumni
Feb 4, 2025 4:42:24 PM

Yes, Michigan uses pensions and retirement accounts interchangeably.  I provided a few references for you.  @msmoldy 

 

"Retirement and pension benefits include most income that is reported on Form 1099-R for federal tax purposes. This includes defined benefit pensions, IRA distributions, and most payments from defined contribution plans." Retirement and Pension Benefits

See page 2 of 4884 Instructions 2024

Level 2
Feb 4, 2025 4:51:54 PM

Thank you MaryK4.  Truly Appreciate the help and direction to my answer.