NO, you don't need to file Louisiana state tax return, although, retirement was taxable in the state where the taxpayer lived when they withdrew the distribution. Retirement income is only taxable where you are living. It is not taxable in a nonresident state or the state where the retirement was funded if you are no longer living there. Therefore, it is taxable to Delaware but non-taxable to Pennsulvania.
[EDITED 3/18/2021 @ 9:26 PM.]
