We lived in Tennessee from May of 1973 to Aug 1975. We have lived in Georgia since 1992. My wife taught school for a few day when we lived in Tenn and we found out last year (2020) that she had $49.07 sitting in the Tennessee Consolidated Retirement System. We closed out her account and received a check for $49.07 of which $13.87 was taxable (1099-R). We included the 1099-R in our federal filing. We remain as Georgia residents and will not return to Tenn. Is there any reason to file a Tenn state return for the taxable $13.87 in addition to our normal Georgia return?
