I retired in July 2023; my company provides a pension that I have deferred. However part of this pension is non-qualified, which as I understand is treated as a "lump sum" annuity, paid in 2023 (however I started receiving monthly payments for this annuity of the non-qualified in Nov 2023, after I turned 55). This amount showed up in Box 11 on my W2 from this employer. I paid the FICA taxes on this lump sump in 2023; however now this amount is being treated as "other income" in my state taxes. Shouldn't I be taxed from the state when I receive this income (eg: just the monthly payments) or is it treated like lump-sum payment like IRS. For additional complexity, we moved from Indiana to Michigan in Sep 2023, so I think if it does need to be considered, this should fall under Michigan taxation not Indiana? Any insights would be greatly appreciated. Thanks!