when it refers to boxes for 15a or 15b, it is just referring to the state line for boxes 14,15,16...BECAUSE, there can be more than one row for the states listed...since some people move mid-year and start withholding for the new state. thus row 1 for one state is 14a, 15a, 16a, and row 2 for the second state is referred to as 14b, 15b, 16b.
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ignoring that, did you live all of 2024 in a state without an income tax? If so, you leave boxes 14 15 and 16 entirely empty.
If you do live in a state with an income tax, then IF you have state withholding in box 14, then you alosa need a state two letter code in the first part of box 15, and their state registration number in the second half of box 15.
One 1099-R provider I have, withholds NC state taxes, but in their mailed-out 1099-R forms, it doesn't put the state registration number in the second part of box 15, and I have to call them to get the number to enter there. So call that provider if $$ withheld for your state are in box 14, and they haven't provided the state registration number for the second part of box 15.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*