What do l put for “Other Contributions Previously Taxed by Massachusetts and”Total Distributions Received in Previous Years

[JohnB5677]

If you have a traditional IRA that you contribute to, Massachusetts does NOT allow you to reduce your income like you can on the Federal Return.

• So, all of the CONTRIBUTIONS that you made over the years to a MA Traditional IRA are PREVIOPUSLY TAXED BY MASSACHUSETTS.
• As you withdraw money from the IRA you will get credit for the Pre-Taxed amount.
• All of your previous withdrawals (From those IRAs) will not be taxed in Massachusetts up to the PREVIOUSLY TAXED number.

[ellies55]

My previous question had to do with a distribution not a contribution …..  can l assume l can put zeros to both of these questions?? 

[DianeW777]

It depends. If you lived in Massachusetts (MA) when the contributions were put into the retirement fund or IRA, then you can enter the full amount of your contributions that were previously taxed by MA. Or if you did not live in MA while the contributions were put into the fund, then you would put zero.

@ellies55 

[Natick4]

I am doing my late father's taxes... I have NO idea what to put for these two questions.

Last years IRA's numbers from his 2024 tax return (I have his 1040-SR)?

As to the second question... not even sure what it means.. what number do I put there?

[DianeW777]

It depends. If you are referring to the the questions 'Other Contributions Previously Taxed by Massachusetts' and 'Total Distributions Received in Previous Years' the information may not be readily available and you. Try checking with the plan administrator.

Also, if your father was a resident of Massachusetts (MD) during the period when contributions were being put into his retirement plan you can enter the entire amount for the question 'Other Contributions Previously Taxed by MA'. As far as the total distributions this would have to come from the plan administrator if you do not know the number. If you have no other recourse, you can look at any prior year tax returns, if they are available to you.

@Natick4