Your IRA follows you from state to state, example if you are a NYS resident and you take a required minimum distribution from an IRA that you set up in a different state it is considered NY income. All IRA's are handled the same way, whether it is Morgan Stanley, Fidelity etc. This works the same way as pensions that maybe administered from a different state i.e. Sears (Illinois) even though you worked in PA or NY. If you reside in X if it is taxable then it will be taxable in X. Hopefully, I did not muddy the waters.....
David