i lived in NC Jan. 1, 2009 until Sept. 30, 2009. I received a 1099 R for the retirement I took after I left my job in NC. I moved to California. I received the check in November, while I was living in California. Is that money considered California income or North Carolina income? I paid into the account in while living and working in NC but, again, received the final check in November while in CA. I also paid the NC and federal taxes on the check. Thanks for your help! Oh, I have earned no (zero) income since moving here to CA) besides getting that check. So do I even need to file a CA return?