Massachusetts IRA/Keogh Distributions Question Reading Correctly?

[sonzoil]

 I had another question pertaining to the Massachusetts return.  On the Mass screen "taxable IRA/Keogh Distributions" it asks in the 1st box "other contributions previously taxed by Massachusetts" and the 2nd box asks "total distributions received in previous years".   I have only taken one other distribution from this IRA before in 2022.  Again, I converted the money received to a Roth IRA.  So, when I filled out the 2nd box this year, I filled in the box the amount of that original distribution.  Next year I will add that amount and this year's distribution to get a total in put that in the 2nd box.  For the 1st box on the screen, I assume it is only amounts of NON DEDUCTIBLE contributions and would remain 0.00 since I was never taxed on a "contribution" to an IRA since I have been living in Massachusetts.  Also going forward Box 1 would always be 0.0 in my case?  I never contributed to an IRA while living in Massachusetts. Of course, this year and in 2022 I was and going to be taxed on a distribution   Am I reading this correctly for filling in both boxes? Thanks.

[JohnB5677 · Accepted solution]

Yes, if you never made contributions to your IRA while living in Massachusetts, Box 1 will always be "0".  Yes, the rollover and all future distributions will be posted to Box 2.

• Massachusetts doesn't allow a tax deduction for a direct contribution to an IRA like the IRS does.
  • That is the reason for the boxes. 
• However, payroll contributions to an IRA are deductible in the state.