Which state do i pay taxes to if i receive a retirement from one and live in another

[cathrynruff]

Do I pay Iowa for the retirement I receive from an Iowa source or do I pay NC where I live now?

[rjs · 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. So your retirement is not subject to Iowa tax. You just have to report it on your NC tax return.