Filing 1099R after moving mid year to another state

Forum|Forum|6 years ago
March 20, 2020
1 reply
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We moved mid year from CT to Mass. My wife has 2 small annuities she received 1099Rs for. Under the question in the program "Did you receive this form 1099-R while you were living in one of the following states? Check up to two states that apply to this distribution." how do I choose? The 1099Rs both show CT took out state taxes. One annuity pays monthly, and one paid only once a year in April. We lived in CT from Jan to April, then moved to Mass (lived here from May to Dec 2019). Do I just check the box CT or do I check CT and Mass , and if so on the next screen, how do I fill in the amounts of the 3 boxes listed??

I don't have any Mass payer info from the insurance companies, since they only took CT tax.

KathrynG3

Level 14

Check the boxes for CT and MA. Split the income based on the dates of residence if it was not fully received before leaving Connecticut.

See 2019 Massachusetts Form 1 NRPY Instructions, page 7: Massachusetts includes taxable pensions and annuities as gross income for part-year residents among other items listed. Later, on this same page, column three: "Your deductions and exemptions are based on the number of days you were a Massachusetts resident or the amount of income that is subject to Massachusetts tax."

Typically, the allocation is done by residence status. Therefore, Connecticut will collect tax on the portion while Connecticut residents. This would make the pension received in full as of April taxable to Connecticut only. The other pension would be taxable in Connecticut only through April. The balance of payments received May through December would be taxable by Massachusetts unless they are coming from the US Government or Massachusetts.

It would appear you will have an overpayment in Connecticut and an underpayment in Massachusetts.

I am sure you have updated the pension with your new address and requested Massachusetts taxes withheld going forward.

Click the link for 2019 Form CT-1040 NR/PY Instructions. See page 27 for a part-year residents worksheet. It would appear Connecticut will only tax income received while residing in that state.

sonzoilAuthor

Level 5

So, on the 1040 I am only filling in the three boxes shown on the second screen for Mass, by computing the May through December distribution, and not filling in a EIN number, since there was no taxes withheld by Mass, correct? On the other other annuity that only has CT withholding paid in April, one time, I should only check the CT box and not Mass box, correct ?

KathrynG3

Level 14

1. It is fine to enter the EIN unless they are asking for the state EIN. You can confirm with the payer if there is a separate EIN for CT and MA. Otherwise, it may cause an error for missing EIN information. If the EIN was no different in CT from the federal, I would enter it in for MA, indicating that -0- was withheld.

2. Correct. Only check the CT box and not Mass box for the annuity received in April.

For 2020, everything should be coded to Massachusetts for you by the payer.