Should I include 5,000 or 0 under non WI income?

[cpp12]

Let us know if u made any non-wage income outside of Wisconsin while you were a nonresident. I am confused with this statement. I moved from Fl to Wisconsin, June 2017. I cashed out 5000 dollars from my FL retirement plan earned from my employer in FL. I cashed out this amount in Sep 2017.

[MaryK1 · Accepted solution]

Zero non WI income.  Unfortunately, you will have to pay Wisconsin tax on it.  Retirement income is taxed by the state of residence when it was received, regardless of where it was earned or who pays it.  Because you moved to Wisconsin in June and cashed it out in September, it is Wisconsin income.

[cpp12]

Thank you TaxMaryK1, one last question. If the money withdrawal was used to purchase a house, first time home owner, does the early withdrawal penalty still apply for both federal and state?