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Level 2
March 9, 2025
Question

1099-R distribution code 4

  • March 9, 2025
  • 4 replies
  • 31 views

my wife receives a 1099-R with distribtuion code 4 from state"A".  Her previous husband passed away as a police officcer in state "A" and she gets a monthly amount sent to her, summarized in this 1099-R.  We live in state "B".  i am presuming this is not taxable in "A" (there is no state withholding, only federal) but how do i find out if it is taxable on the state "B" return we file?  Thank you.

 

 

 

4 replies

Mike9241
Level 15
Level 15
March 9, 2025

SCOTUS has ruled only the state where the taxpayer resides can tax a retirement distribution earned in a different state. However, you need to file in that sate to get back any state withholding. 

Mike9241
Level 2
March 9, 2025

thank you...so just to confirm, you are saying the distribution  IS taxable in state B, the state we reside, correct??

Alumni - Intuit
March 9, 2025

Yes, you are correct.

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