Are there any states remaining that do not
recognized Roth IRAs?

Gary Lesser's Roth IRA Answer Book (Panel Publishers) includes a 50+ states table showing the likely state income tax treatment of Roth-IRA distributions in each state. Because I compiled that table in early August 1998, you'll want to update with your own research.

Pennsylvania does not have any special tax treatment for a Roth-IRA. Once the previously taxed contributions amount is exhausted, further distributions are income. However, at a 2.8% tax rate, it may not matter much.


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