If you have a life insurance policy with a loan, in new mexico, you move to navada, and it lapses, and you get a 1099r, and the state on the 1099r is navada do you claim

Because the lapse did not occur until you were a Nevada resident, it was not New Mexico income so you would not have to allocate it to New Mexico.  If you can get the documents from the insurance company that shows the date, please keep it with your tax records just in case.