Self directed IRA - to buy land

[militaryfamily400]

So I have a self directed IRA - that I bought land with the money from a traditional IRA I had from my employer. 

The land in New Mexico and I no longer live there. My residence is in Oregon. We are a military family.

I recently took the land out of the self directed IRA and got the title to the land - I still have the land in my name. No cash just land.

I got a 1099-R because I took it out of the self directed IRA. 
I know I have penalties for taking out early since I am not 59.5 years old

I know I have federal taxes to pay but when it comes to paying /to reporting it - which state do I pay taxes to?

Oregon or New Mexico? I did not sell the land - it is still in my name.

Thank you in advance

My question is 

[DaveF1006]

It depends.  To clarify, is NM your Home of Record State?

[militaryfamily400]

My home of record is in Oregon.

The Land that was purchased with thru the Self directed IRA was in New Mexico. The land has not been sold - I still have it. The title/deed is in my name still. It did get taken out of the IRA account so it is no longer considered a traditional IRA.

I have been in CA for about 4 years now but will be moving on to the next assignment soon.

[MaryK4]

Because the retirement rules apply, you would only have to pay the income tax to your resident state Oregon.   @militaryfamily400