Income after moving

[Kswartz50]

My wife and I moved from AZ to SC establishing residency in SC on 4/27/2024.  She retired from ASU with unused sick leave to be reimbursed in 3 lump sums over 3 years. The first was received in 5/2024 with the remaining payments to be received in 2025  and 2026. To which state do we owe income tax on these payments?

[AnnetteB6]

Those payments will be taxed by the state where you live when you receive the payment.  So in your case, it would be included as SC income on your 2024 return.

[Kswartz50]

Thank you so much! Appreciate the quick response.