I liquidated my IRA this year and I moved from CA to FL. I liquidated after I moved to FL. Do I owe CA state income tax?

[SteamTrain]

No CA tax would be due for that part of your income

...BUT

When you prepare your CA part-year tax returns, in the CA interview, you will be required to "allocate" what sub-part of each Federal income category set of $$ was received...or earned....during the time you were living in CA.   So the income from the IRA liq. would be entered by you as a zero.  

But #2...if you took some IRA distributions before leaving CA from that same IRA account, then the 1099-R that the IRA administrator sends out will include just a total $$.  So in a situation like that, some part of the yearly total would need to be indicated as CA income during the CA allocation phase of those $$.

[TomD8]

No.  Retirement income such as an IRA distribution is taxable only by your legal state of residence at the time you receive it.

[MWARREN500]

Thank you.