3 year Rule

[GmHDfh28]

I'm doing Kentucky State taxes using TurboTax. The first screen is the following:

Pension and IRA Basis Differences

  Enter any addition to pension income due to the 3 year Recovery Rule.

I have no idea what the 3 year Recovery Rule is or how is applies to me.  What value am I suppose to be looking for to enter in this space?

[Barb8435]

I don't understand how THE 3 YEAR RECOVERY RULE applies to me?

[fanfare]

What state?

In NJ,the tax website explains how to use the 3-year and General rules on an NJ tax return.

You should consult your own state's information.

It only applies to 401k and other pension accounts, not to IRAs.