topic Utah items not taxed section, IRC Sec 401 (a) qualified retirement plan in State tax filing

Utah items not taxed section, IRC Sec 401 (a) qualified retirement plan

live2playcrib — Mon, 23 Feb 2026 12:59:57 GMT

Can anyone assist me with this entry? I receive retirement income from a 401 (a) plan from Nevada as described below. My employer made all contributions when I was employed, I made none. I live in Utah now, should I enter my gross distribution in this section or am I reading this incorrectly. When I enter it, it changes from owing thousands to getting a refund. I don't want to make a costly mistake.

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Qualified Retirement Plan Distributions
Enter any distribution from a qualified IRC Sec 401(a) retirement plan that is included in your federal AGI if, in the year it was paid into the plan, the amount was:

1. Not included in your federal AGI; and
2. Taxed by another state, D.C., the United States or a U.S. possession

Re: Utah items not taxed section, IRC Sec 401 (a) qualified retirement plan

AmyC — Thu, 09 Feb 2023 01:23:49 GMT

Yes, the state instructions match. Both parts must be true, it was not in your federal AGI AND the amount of distribution has been taxed by another state.

Coming from NV, with no state tax, I would guess that you have not paid state tax on the income and it is taxable.

Re: Utah items not taxed section, IRC Sec 401 (a) qualified retirement plan

live2playcrib — Thu, 09 Feb 2023 03:32:37 GMT

Thanks for the quick reply, I need to be clear on this one. Since there is no income tax in Nevada, I would need to leave this box blank and not enter my gross distributions. By doing this, Utah will be taxing this income now.

Re: Utah items not taxed section, IRC Sec 401 (a) qualified retirement plan

MaryK4 — Thu, 09 Feb 2023 03:57:26 GMT

Yes Utah will tax your 401(a) income so you must not enter the gross distribution. @live2playcrib