Unfortunately you will have to include this distribution as NY sourced if the distribution occurred during the time you were considered an NY part-year resident (regardless of the fact that your original income and 401(k) contributions were made while a resident of TX). Therefore any federally taxable distributions that occurred while a resident of NY, will also be taxed in NY. (If this was a non-taxable Roth conversion for federal income tax purposes, then it will not be considered taxable on your NY state income tax return.)
Check
below for more information about filing a part-year state tax return (Please
select "see entire answer" to see full answer)
https://ttlc.intuit.com/replies/3302008
