Cares act distribution and multiple states

I was a Wisconsin resident in 2020 when I took a Cares Act withdrawal of both my IRA and Pensions and Annuities (as defined by TT).   I claimed the 1/3rd process and claimed Wisconsin as my state in 2020.

 

In September 2021 I moved to Illinois.  Does it matter which state I choose to record the second third of income?  When I choose Wisconsin, the penalty is much higher than Illinois.

 

FYI:  I remained a resident of Illinois for the remainder of 2021.