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Posted

Client got a large retirement fund distribution. Client lived in one state until May 30, 2008 at which time he moved to another state. Is the retirement fund distribution sourced to the first state or the second state?

Posted

Agree with KC if it was a monthly payout. If it was a lump sum, wouldn't it be taxed in the state the client was living in when it was received?

That was my thought but I just wanted to check.

Posted

Agree with KC if it was a monthly payout. If it was a lump sum, wouldn't it be taxed in the state the client was living in when it was received?

Of course, I agree with you, Joe. I was assuming that it was a monthly pension, but if it was a single payout, it would all be reported to whichever state he was a resident of at the time. Or if it was two or three payouts, then based on when and where.

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