Should I check both NC and MD? I moved from MD in July and received Form 1099R while living in NC. Do both states apply to this distribution?

[AnnetteB · Accepted solution]

The answer depends on what the 1099-R distribution represents. 

If the 1099-R reports a distribution that was a one-time thing that was received while you lived in NC, then it is considered NC income if it is a taxable distribution.

If the 1099-R reports a series of periodic distributions (like a monthly pension), then a portion of it would be allocated to each state according to how long you lived in that state.