Taxpayer was a MD resident when he took an IRA distribution in 2020. He elected to take the Covid exception and spread the income over 3 years. He paid federal and MD tax on 1/3 of the distribution in 2020.

He is a full year resident of VA for 2021. The ProSeries program carries the income for year 2 of the distribution to VA return. Should client be taxed on income actually received when he was a non-resident?

Should he file a non-resident Maryland return and pay tax on the second installment of the distribution and exclude it from VA?

Thanks for any help!