Ohio code 4

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code 4  inohio ...guidance on what you can be deducted on theohio  state return. if the deceased had retired and taking own distributions and then at death the IRA or 401 transfers to a spouse or child is it deductible? I say "no"....as the deceased was already taking IRA or 401K. many deduct on OHIO if code 4 but I read regs to say that if the deceased was already taking the IRA OR 401k distributions its taxable to Ohio. Thoughts? 

Amy distinction to anyone between 401k versus IRA. REGS on 401k say no deduction as continuation of benefits. IRA same treatment and not deductible? Thanks for thoughts. 

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