I requested retirement money to be paid to me that I made while working in NC, but received the check while living in CA. How do I file that money?

[bdcorum9]

North Carolina asks for both "North Carolina Resident Income" and "North Carolina Income While Nonresident", whereas California simply asks for "California Resident Income". I do not know whether I would put the money into under "North Carolina Income While Nonresident" or under "California Resident Income".

[DanielV01 · Accepted solution]

It is California Resident Income.  Wages (W-2 income) are reported both in the state where you earned them as well as the state you live in when you earned them.  However, pension income (from retirement sources) is only taxed in the state you lived in at the time you received the income.  Since in your case that state was California, you only report that income to California, even though it was produced by your employment in North Carolina.