2025 Massachusetts Return Input Issues

[sonzoil]

On 2025 Desktop Massachusetts form 1, page 2, section 3, called the pensions and annuities smart worksheet.  I had (2) 1099Rs to list in the software for Mass and questions to answer.  One was a straightforward yearly pension for my wife that is fully taxable by Mass.  The other was a 401-pension rollover to an existing traditional IRA, so nothing is taxable by Mass.  Once I completed entering in the software, I looked in Forms in my Mass return and saw the first pension listed with No type, but the correct taxable pension dollar amount was listed on the same line far right.  The other distribution a 401 rollover (a non-taxable event), was listed but again, No type, but this time NO dollar amount was listed on the same line far right.  Lower on the page I opened the "explain" box and typed in an explanation of the two 1099Rs.  It hit me funny that NO dollar amount was listed in the forms section, but again that money distribution for the rollover is not taxable.  Am I doing this okay?  Maybe everything is fine and I should just leave everything the way it is, and don't add anything else to the drop-down boxes or type in the amount of the rollover, and leave that line blank? Of course, at this time, I don't think the software will allow me to type in an amount of the rollover. The first pension is a type 7 distribution on my 1099R, and the 401 rollover is a type G on the 1099R.  I appreciate your help!

[RogerD1]

Yes, you are OK just leaving things as they are.  The Pensions and Annuities Smart Worksheet is a TurboTax function that does not appear on the Massachusetts form that gets e-filed or mailed to the state.  The critical thing is the correct taxable amounts are showing up on line 4 of your Form 1 which it sounds like is what you are seeing.

I was able to get a G to appear under the type when there was a pension amount that was Federally taxable, but tax-exempt to Massachusetts, so I'm not sure why it is not showing a T for a taxable pension, but it does appear to be reporting the correct amount of taxable pension on line 4.

As for the rollover, the Pension and Annuities Smart Worksheet is for Federally taxable amounts on 1099-R, so it is not surprising that there is no code for it under type, nor that an amount was not reported in the Pension Amount column.

[sonzoil]

As a follow up 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.  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.