I lived in the state of Washington until August 21, 2020. I owned a small business there, but closed all licenses. I moved to Iowa and started my same business (bakery) from home. I kept the same business name. I am still waiting on licensing in Iowa but continue to bake. I have income for January through August in Washington and income from September to December in Iowa. Do I need to claim the Iowa income as combined on federal and separate as part year resident for state? Or since I am not licensed yet, do I even need to claim that Iowa income? Washington doesn’t require a state tax.