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Thanks again. Following up: I have no Source based income from NJ or NY. Nor any ties whatsoever.  No EZ Pass or travels through either stare. The last paycheck from NY was 12-31-2024. I am no longer a resident of the above states. The question: Are any retirement withdrawals done before the 183 day rule applicable to NY/NJ? Or is it "Calendar " year? 

Does  this apply: H. REPT. 109-542- State taxation of retirement income.