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State Income Allocation

For part-year residents and those with multi-state income — allocate income correctly between your former state, new state, and foreign jurisdiction.

Your Move

Departure State

Move Date

Annual Earned Income ($)

US Rental Income (state-sourced)

Capital Gains (year of move)

CG Realised Before or After Move?

Split-Year Rules

Part-Year Return: Most states require a part-year return for the period you were a resident. Income earned while a resident is fully taxable. After departure, only state-sourced income (rental, business income from the state) is taxable.

Capital Gains Timing: If you sell assets while still a state resident, the full gain is taxable. Time asset sales for after your departure date to potentially avoid state CGT.