My wife has lived in WV for all of 2017, but received a 1099-R (loan turned disbursement) for NY (previous residence). Do we pay taxes owed on the 1099-R to WV or NY?

[JulieH1 · Accepted solution]

Retirement (pension) income is treated as income from the state you live in now. It doesn't matter where you worked when you earned it, or where the payment actually comes from. You would include in WV tax return.