If you are asking about retirement income reported on a Form 1099-R and received periodically through the year, you would allocate the total distribution proportionately to the time you lived in each state if you moved during the year.
Or, if you received a lump sum distribution, then it would be allocated to the state where you lived when you received the distribution.
If this did not answer your question, please add more details.
@lee oshman
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
