1099-r

What is the name of your state? TX

I changed employers this year from an employer in georgia to an employer in texas. After a couple of months of leaving the first job my first employer sent me all the amount from the 401k as it was less than the minimum.The form 1099R that I got this year shows they only deducted fedral tax on the money.

For 2004 taxes do I need to pay state taxes on that money for GA? I received the money after moving to Texas which has no state tax.

Also is there any way I can put this money in an IRA to avoid paying taxes and penelty. I got the money in December 2004.

to avoid tax & penalty on the 401k distribution you must roll it over into an ira within 60 days, sounds like you're well beyond that.

if you received the monies while living in texas i believe that is the state you can report the income (well, in this case, there is no reporting). sounds like you still need to file a part-year GA return which might cause a portion of it to be taxed anyway depending on how they structure their part-year return.