This is a continuation of my previous messages regarding distributions from Traditional IRA (Taxpayer) and Roth IRA (Spouse).

With regard to the Traditional IRA, Taxpayer received a 2019 Form 1099-R  for a distribution received. I recorded it and it was fully taxed on their federal tax return. It was a Total Distribution with a 1 in the Distribution Code Box. He is under 591/2 years old.

On the Massachusetts return it was not taxed at all as the amount of his contributions over the years (more than 5) was greater then the distribution.  

A 10% Additional Tax was also reflected on his Form 5329.  He does not qualify for any of the exceptions.

I appreciate your feedback on this.

I will provide information on the Spouse's Roth IRA Distribution in a separate post.