1099-R Lump sum distribution state taxes - resident or non resident state

redcbx78 — Sat, 02 Mar 2024 13:19:47 GMT

Thanks in advance!

We moved from OR to GA Feb 12 2023. I retired from the University of Oregon July 31, 2023.

Around October of 2023 or so I received a lump sum payment from my retirement plan and received a 1099-R. Box 15 on the 1099-R shows GA as the state.

I completed my taxes using Turbo Tax. Filed Federal, GA and OR taxes and they were accepted

I received a notice of defeciency from Oregon - denying the 1099-R subtraction.

I'm paying state taxes to GA for the 1099-R, which was my resident state at time of the 1099-R distribution.

I have filed an objection with the Oregon Department of Revenue - stating that only the state of residence at time of distribution is entitled to tax the distribution.

The question I have - At time of the lump sum distribution, is it correct that only the resident state can tax the 1099-R distribution?

Thank you.

Re: 1099-R Lump sum distribution state taxes - resident or non resident state

TomD8 — Sat, 02 Mar 2024 14:34:04 GMT

Q: At time of the lump sum distribution, is it correct that only the resident state can tax the 1099-R distribution?

A: That is correct. Here's a link to the relevant federal law: https://www.law.cornell.edu/uscode/text/4/114#:~:text=No%20State%20may%20impose%20an,the%20laws%20of%20such%20State).

topic 1099-R Lump sum distribution state taxes - resident or non resident state in State tax filing

1099-R Lump sum distribution state taxes - resident or non resident state

Re: 1099-R Lump sum distribution state taxes - resident or non resident state