Q: At time of the lump sum distribution, is it correct that only the resident state can tax the 1099-R distribution?
A: That is correct. Here's a link to the relevant federal law: https://www.law.cornell.edu/uscode/text/4/114#:~:text=No%20State%20may%20impose%20an,the%20laws%20of...).
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
