So, last year (2019) I was living in Mississippi until September. At that point I moved to Indiana. I'm trying to complete the MS tax form for a part year resident and I'm getting hung up on this point. I've got two 1099-R forms to report on form 80-107. I'm unsure if I call the income reported on them as MS or IN. One of the 1099-R forms was a direct rollover into a 401k account. That was done once I started my new job in IN. I'm fairly certain I need to say that one was for IN, but the other one I'm not sure about. The other 1099-R form was for a distribution of a small amount of money that was paid to me. I called the company asking about the strange check to find out what it was and why I received it. Essentially I was told that when the account closed there was a balance that they had to distribute to me because it couldn't go into the safe harbor account they moved it to. I didn't follow this rationale so asked what I was supposed to do with the check. I was told that I could either invest it somewhere else of my choosing or just deposit it in the bank. I just deposited it in the bank, it was only for $5.86. I'm about 90% certain this was sent to me while still living in MS so my gut feeling is that I need to report it as MS income but I'm not sure.
