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February 23, 2025
Question

withholdings not distribution

  • February 23, 2025
  • 1 reply
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"Box 14a cannot be greater than or equal to distribution. " income is not distribution.

    1 reply

    February 23, 2025

    I believe you are referring to a Form 1099-R (pension distribution) since you mention a distribution. Box 14 of that form is used to report state tax withheld. Clearly, the state tax withheld cannot be greater than the distribution reported in box 1, as it would be deducted from that amount. The income portion of the distribution might be reported in box 2a, as that would be the taxable amount of the distribution. It could not be greater that the distribution, so in either case the amount in box 14 would have to be less than or equal to the distribution. 

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