Should I file a tax return for my former state if a 1099-R reports $3,400 income there but I did not live there in 2019?

[AnnetteB6 · Accepted solution]

If there were state taxes withheld from the Form 1099-R distribution, shown in box 12, then you should file a state return to get a refund of those taxes.  

If you are asking only because there was a state distribution amount shown in box 14 of your Form 1099-R, then you do not need to file a return for your former state.  The Form 1099-R is considered to be income for the state where you live at the time you receive it.