What are some examples of part-year resident income?
The following are general examples. For treatment specific to the state return you're filing, see any additional help on the part-year resident income page or reference the state tax instructions.
Wages
Wages
- You lived and worked in Pennsylvania at the start of the year but got a new job in California and moved there in the summer. Report your Pennsylvania income from your old job on your Pennsylvania part-year resident return and your California income from your new job on your California part-year resident return. See Remote Work if you moved or worked remotely.
- You lived in Ohio on January 1st but moved to Kentucky halfway through the year. You earned interest on a personal savings account throughout the year. Include interest earned in the first half of the year on your Ohio part-year resident return and interest earned in the second half of the year on your Kentucky part-year resident return.
- You moved from South Carolina to North Carolina during the year but maintained a business in South Carolina. Report all your business income (or loss) on your South Carolina part-year resident return. Report any business income earned while in North Carolina on your North Carolina part-year resident return as well. You may be able to receive a credit for this double-taxed income.
- You moved from Hawaii to Oregon in March but decided to rent out your home in Hawaii for the remainder of the year. Report the rental income on your Hawaii part-year resident return since it was from Hawaii sources. Also include this income on your Oregon part-year resident return because you earned it while you were a resident of Oregon. You may be able to receive a credit for this double-taxed income.
- In general, states can't tax pension income you receive while a nonresident. For example, let's say you retired and moved from California to Florida in July but receive a state pension from California. Since you were not living in California when you received the pension, don't report it on your California part-year resident return. If the opposite were true and you received a Florida pension after moving to California, you'd report that income on your California part-year resident return. The taxation of other types of retirement income may vary by state.
- The tax treatment of disability and unemployment benefits received can also vary by state. For example, California doesn't tax unemployment benefits, so you won't see them listed on the part-year resident income screen if you are filing a California part-year resident return.
- You lived in Arizona for the first half of the year and New Mexico for the second half of the year. During a trip to Nevada in December, you made $500 in gambling winnings. Since you earned the $500 of gambling winnings while you were a New Mexico resident, report it as New Mexico income.
