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Level 3
posted Jan 31, 2025 10:52:48 AM

1099-R source of distribution question

I received a 1099-R since I did a conversion of 401k after-tax money into a 401k Roth within the plan (my understanding is that the earnings are taxable). I am also a New Jersey resident. After I input my 1099-R in the federal section, I get a question asking "Where is your distribution from? Select the source and enter any other New Jersey information."

Two of the options include "Three-year rule pension or 401k benefits" or "General rule pension or 401k benefits."

This conversion was for an employer sponsored 401k that I contributed pre-tax and after-tax money during the year, and I converted the after-tax portion into the 401k Roth. Should I select either of these options as the source of the distribution (because they mention "401k benefits") or neither of them apply? I was not sure how selecting either of these options or none of them would impact my federal or New Jersey return to make sure I choose the right one.

Thank you for your help.

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1 Best answer
Expert Alumni
Feb 13, 2025 11:30:28 AM

Yes, you will select one of those options since you had a 401k. "There are two methods taxpayers can use to calculate pension income: The Three-Year Rule and the General Rule. To determine which one to choose, complete Worksheet A" (NJ Retirement Income Understanding Income Tax pages 4 & 5).

 

1 Replies
Expert Alumni
Feb 13, 2025 11:30:28 AM

Yes, you will select one of those options since you had a 401k. "There are two methods taxpayers can use to calculate pension income: The Three-Year Rule and the General Rule. To determine which one to choose, complete Worksheet A" (NJ Retirement Income Understanding Income Tax pages 4 & 5).