Multi-State Part-Year Tax Calculator

As a part-year resident you file in both states. Wages and other income are allocated by days of residency — if you moved on July 2, approximately 182/365 of your income is taxed by the old state and 183/365 by the new one. Most states use the federal taxable-income figure as the starting point and apply their own brackets. Common forms: CA 540NR, NY IT-203, NJ NJ-1040NR, IL Schedule NR.

A reciprocity agreement means a resident of one state who works in another pays state income tax on wages only to the resident state — the work state does not tax them. It is the work state's rule that counts. The calculator applies these, each read off the work state's own revenue department or regulation: IA (residents of IL); IL (residents of IA, KY, MI, WI); IN (residents of KY, MI, OH, PA, WI); KY (residents of IL, IN, MI, OH, VA, WV, WI); MD (residents of DC, PA, VA, WV); MI (residents of IL, IN, KY, MN, OH, WI); MN (residents of MI, ND); MT (residents of ND); ND (residents of MN, MT); NJ (residents of PA); OH (residents of IN, KY, MI, PA, WV); PA (residents of IN, MD, NJ, OH, VA, WV); VA (residents of DC, KY, MD, PA, WV); WV (residents of KY, MD, OH, PA, VA); WI (residents of IL, IN, KY, MI). The District of Columbia cannot tax any nonresident's personal income (D.C. Code § 1-206.02(a)(5)). Arizona only drops withholding for residents of some states who can claim its credit for tax paid at home, which is not reciprocity. Agreements we have not yet read off the work state's own source, such as West Virginia's, are not applied. File the work state's withholding-exemption form (PA REV-419, NJ NJ-165, MD MW507) to stop double withholding.

No. New York and New Jersey have no reciprocity agreement. NY residents working in NJ owe NJ non-resident tax on NJ-sourced wages. NY residents working remotely for an NJ employer fall under New Jersey's convenience rule (P.L. 2023, c.125), which New Jersey applies to residents of states with a similar test. NJ residents working for an NY employer face NY's convenience-of-employer rule — NY taxes all wages earned for a NY employer regardless of where the work is physically performed, unless the out-of-state location passes a strict 'necessity' test. NJ grants a resident credit for NY tax paid (Form NJ-1040, Schedule A).

NY/PA/DE/NE apply a 'convenience of the employer' rule to non-resident telecommuters; CT and NJ apply one only to residents of states that use a similar test. Days worked at home are sourced to the employer's state unless working from home was for the employer's necessity — not the employee's convenience. This creates double taxation for many remote workers, partially offset by resident-state credits. NY's rule is the most aggressive; see NY TSB-M-06(5)I.

Nine states have no wage income tax: Alaska, Florida, Nevada, New Hampshire (its interest/dividends tax was fully repealed effective the 2025 tax year, so NH now has no state income tax of any kind), South Dakota, Tennessee, Texas, Washington (has a capital gains tax), and Wyoming. Moving FROM one of these to a tax state for part of the year triggers residency allocation only for the resident-state portion. Moving TO one means your remaining income is untaxed at state level.

Almost always yes, unless one of the states has no income tax. Each state requires a part-year-resident return showing the income you earned while domiciled there. Domicile is the test: where you have your permanent home, voting registration, driver's license, vehicle registration, and close personal ties. Audit-prone situations: buying a home in a new state without selling the old one, keeping the same employer, or returning frequently.

Three paths: (1) If a reciprocity agreement covers your pair, file the exemption form with your employer so only resident-state tax is withheld. (2) Without reciprocity, claim a 'resident credit' on your resident state return for taxes paid to the non-resident state (Form IT-112-R in NY, Schedule S in CA, Schedule OSC in MA). (3) Bona-fide relocation — if you moved mid-year, file part-year returns so income is split, not double-counted.

Part-year: you changed domicile during the year — file a part-year resident return in each state covering your residency period. Non-resident: you never lived in the state but earned income sourced there (worked there part of the year, owned rental property, received K-1 income). Full-year resident: you lived in the state the entire year. Many state forms combine part-year and non-resident (e.g., NY IT-203, CA 540NR) — use the checkbox on page 1.