Lump-sum distributions not included in the Federal Adjusted Gross Income should be added to the Federal AGI within the state. Rollovers and IRA Conversions are taxed in the same year as on the Federal return. Enclose a copy of Form 1099 and a complete copy of the Federal return.
Note: The lump-sum distribution, added back on this line, may qualify for an exclusion of retirement benefits found on Schedule 511-A. The lump-sum distribution must be received from a qualified plan and meet the requirements of the exclusion.