I received a 1099-R with a Distribution Code of 1 in Box 7 (early withdrawal penalty) from a pension plan with <$2000 of non-vested funds. The taxable amount of this balance was $23 so with the 10% penalty I owe roughly $2 in taxes.
My question is this: I am no longer a resident of Georgia and didn't earn any other income int he state of Georgia this year. Do I need to file a Georgia state tax return if I earned less than $25 in that state and have a tax burden of $2.
I have recorded this income on both my federal and current state of residence tax filings.