1099-R

I received my 1099 – R From, Nebraska. I did do a lump sum and got penalized. they took out federal and state tax. I received my lump sum while living in Pennsylvania, which is currently where I’m at. Do I file the 1099- R as a nonresident in Nebraska, or as a resident of Pennsylvania.? since I already was charged the taxes. Why would Pennsylvania charge taxes on that as well?