Yes, I am saying the state tax withheld was the same as the gross distribution.  While this is unusual, it is technically possible.  Goal for a technique like this is to allow the client to avoid making estimated tax payments and still have adequate tax withheld to avoid under withholding penalties.  Intuit just needs get rid of this error.  Error should be limited to amount in state tax withholding GREATER than Gross Distribution.  Intuit should NOT make it an error if state tax withholding is EQUAL to Gross Distribution.