If spouse had a retirement pension from a Md employer and state taxes were withheld for 2018 will this always be taxed by MD State and not by Arkansas?

[SteamTrain · Accepted solution]

IF y'all have moved to Arkansas...you need to get in touch with that pension provider, inform them of the move, and file whatever papers they require to get MD taxes stopped and AR taxes withholding implemented (if AR taxes such pensions).

Pension/Retirement income is only taxable in the state you actually are a resident of when the $$ are distributed. Thus, if the $ were issued monthly in 2018, and you moved part-way thru 2018 from MD to AR, then all $$ before the move belong to MD and is MD-taxable, and all after the move are AR taxable.  And, if you did move in 2018...then for 2019 none of it is MD-taxable income.