Do I need to file a state tax return

[R3DBRDS]

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.

[R3DBRDS]

I have recorded this income on both my federal and current state of residence tax filings.

[fanfare]

I haven't checked them all but I doubt any state requires a tax return for income of $25 or less.