My wife received a beneficiary distribution from her mother's IRA in 2018. Must she claim that as CA income, or can she claim it as NE, non-resident income?

[drpaj]

The mother-in-law was a NE resident and died in Dec., 2017.  All IRA contributions were in NE.  The distribution was paid from a NE institution.

[dmertz · Accepted solution]

It's taxable income in the state in which your wife resided at the time of the beneficiary distribution paid to her.  From the way the question was stated, I'm guessing that your wife resided in California, so it's California income.