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Roth IRA basis for state purposes after moving


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Guest besskane
Posted

Spidell Publishing, the authority on California tax law, states in their materials that when someone moves into California, their basis in the IRA for state purposes is the balance on the date they entered. So withdrawals from a Roth IRA the next day would not be taxable for state purposes. The Spidell materials do not reference any statute or regulation. Does anyone have a cite on this?

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