A pension and a 401(k) are not the same thing, but the answer to your question is the same for either one. A pension or 401(k) distribution is always considered income from the state where you live when you receive it. So it is not like unemployment from another state. If you lived in Virginia all year, your pension or 401(k) distribution is Virginia income.
If you have other questions about your retirement distribution, please be clear about what type of plan it is from.
