We arrived in Florida our new state of permanent residency on January 17th do we owe taxes on our entire pension even though all were paid after January 17?

[kisergl]

Connecticut requires Special Accrual of income for part year residents and I was a resident of Connecticut for the first half of January until we moved to Florida. Does that mean I have to report all my pension and required minimum distribution 401K income as Connecticut Resident Period income (ie Column B on Schedule CT-1040AW") even though all the payments were received after Jan 17th.

[MaryK1 · Accepted solution]

No, the special accrual does not apply to retirement income.  There is a federal law that retirement income is only taxed in the state you are a resident of at the time you receive it, regardless of the source or where you worked.