IRA RMD apportion between two states

[Twostates]

If IRA RMD is taken in December is the entire amount apportioned to the state one lives in on December 31st

[MaryK4]

Yes, retirement income (including RMDs) are taxable by the resident state when you received the income, so in your case you can allocate it all to the state where you lived in December.

[neilsklarew]

can I choose to apportion an IRA RMD to either of the other state I lived in during the year, and not to the one I lived in on December 31st?

[JohnB5677]

No, that would be incorrect.  The retirement withdrawal should be allocated to the state you were living in at the time of payment.

[pitchrg]

I lived in Utah for 8 months and moved to California in September 4 months. I was living in CA on the 31 of December 2025. How do I allocate my IRA RMD?

[pitchrg]

How do I show IRA RMD apportion when I lived in two states

[RogerD1]

The income from the IRA should be apportioned to where the income was received.

If you received equal monthly payments, then you would allocate 8 payments to Utah and 4 payments to California.

If you received a single lump sum payment, you should allocate that income to the state you were living in at the time of the payment.

Or in other words, any payments you received at any time would be allocated on the income tax for the state you were living in at the time of payment.