topic Schedule X, Form 1, MA in Retirement tax questions

Schedule X, Form 1, MA

ush20 — Tue, 10 Mar 2026 05:06:15 GMT

Can you provide the source or regulation reference in MA that stipulates that:

"Since Massachusetts does not allow a deduction for amounts originally contributed to IRA or Keogh, the distributions are NOT taxable until the full amount of our contributions which were previously subject to MA taxes are recovered"

Re: Schedule X, Form 1, MA

SteamTrain — Tue, 21 Jun 2022 11:22:54 GMT

Check the FULL instructions for line 2 of the Schedule X. It starts on page 19 of the MA Form 1 "Instructions" available as a PDF at the following URL: Other details are also provided in that PDF

2021 Massachusetts Personal Income Tax forms and instructions | Mass.gov

Re: Schedule X, Form 1, MA

SweetieJean — Tue, 21 Jun 2022 11:34:34 GMT

Also see:

View tax treatment of retirement plan contributions and distributions | Mass.gov

Re: Schedule X, Form 1, MA

ush20 — Tue, 21 Jun 2022 15:06:17 GMT

Thanks for the reply. I am aware of the instructions in schedule X.

But I need the source of that regulation, like a citation on which statute or tax regulations and rules.

I tried to claim a refund from previous years when I had paid tax on distributions from IRA and Keogh which should have been not taxable under this rule.

DOR asked for support of tax laws and regulations for my claim.

I am unsure if just by quoting the Schedule X instructions would be sufficient

Re: Schedule X, Form 1, MA

fanfare — Thu, 23 Jun 2022 02:41:35 GMT

Perhaps your "Explanation" was unclear on your amended return.

It is all laid out in the MA Instructions, including the Worksheet for Schedule X,

so how can the tax examiner be unaware of this ?

You may want to include a completed copy of your Schedule X Line 2 Worksheet, conveniently split for you on pages 19-20.

@ush20