Convert 401K to Roth IRA when leaving USA

[michael2020]

Let's say I am a green card holder. If I decide to leave USA in 2020 and not come back again, I will convert my 401K to Roth IRA after leaving my employer. My question is: if I do the conversion in 2021 in another country, do I still have to pay federal and state income tax?

[Critter]

Yes you will ... it is considered US income and must be reported on a US tax return.

[michael2020]

Thank you, but which state tax should I file? I don't live in any state then. And do I also have to file city tax?