There are two separate issues here:
1) The state that will tax you depends on the state of residence when the distribution is taken ans state law. That is done on your state tax return(s) when you file in 2020.
2) What the financial institution reports on a 1099-R for state tax withheld, depends on the instructions that you give them if any state tax is withheld at all and how much. Withholding on a 1099-R is not paying the tax - it is money that is withheld (just like W-2 withholding) that is sent to the state to apply to the tax for that state. If too much is withheld then you might get a refund, if not enough then you owe additional. If sent to the wrong state the you file a state non-resident tax return for a refund.
For IRA distributions tax withholding is not mandatory and you tell the financial institution how much to withhold - if anything.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
