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code 4 ohio deduction 1099-r


tst

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code 4 in ohio...guidance on what you can be deducted on the ohio state return. if the deceased had retired and taking own distributions and then at death the IRA transfers to a spouse or kid is it deductible? I say "no"....as the deceased was already taking retirement benefits. many deduct on ohio if code 4 but I believe the regs say that a deduction is only allowed if its a result of a covered employee (still working when passed )

I believe it is deducted for disability and ira transfers only and not annuities. please let me know thoughts on annuities. thanks!

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