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Personal Finance (Not Investing) • tIRA to Roth IRA in MA (taxes)

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Thanks to both of you for responding. I apologize for not giving complete information.

I had contributed to a tIRA (non-deductible on both federal and MA) for a couple of years and then converted the whole account in 2022 to a Roth. The account had some gains but no roll-over from other sources. I paid both federal and MA taxes on the distribution in 2022 less the basis which was tracked in 8606 forms each year. In 2023, I did the conversion the "right" way so no gains to worry about.

To be specific but with made up numbers, the MA mini-worksheet
1c. Total IRA/Keogh plan distributions received during 2023: $3000
2. Total contributions previously taxed by MA $13000 ($10k prev and $3k this year)
3. Total distributions received in previous years $12000 ($2k of gains when I converted in 2022)
4. Subtract line 3 from line 2. $1000
5. Subtract line 4 from line 1c $2000
6. Qualified charitable distributions in line 1
7. Taxable amounts. Line 5 - line 6 $2000

Same $2000 as last year. I assume I'm doing something wrong, but I don't know what...
Why are you counting 3k from this year as part of previously taxed contributions? This year's contribution hasn't yet been taxed...

Disclaimer: I am not a resident of MA, but I recently looked at this as a move may be in my future.
Do the math if you don't include it.
Lines 4,5 and 7 all say "not less than zero", but that was dropped from the posted version.

Statistics: Posted by rbd789 — Sat Mar 16, 2024 7:34 pm — Replies 13 — Views 501



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