Tools · State

Multi-state income allocation

You moved states mid-year. The general rule for ordinary income: each state gets the share of the year you were a resident there, by day count. Enter the span, when you lived where, and your income line items — this worksheet does the day math and splits every item.

Testing only — do not rely on these figures. The day-count and allocation logic behind this calculator has not been fully verified. This page is excluded from search engines until it is.

1 · Allocation period

The span the income covers. Defaults to the 2026 calendar year; enter a partial year or a multi-year span if that is what you are allocating. Both dates are inclusive.

2 · Residency timeline

One state per period — this tool assumes you worked where you lived. Periods should be contiguous and cover the whole allocation period above. Both dates are inclusive; allocation is by simple day count, so weekends and holidays are not netted out.

3 · Income line items

Each item — wages, bonus, RSU vest, self-employment — is allocated over the same period, so every item shares the per-state day ratios. Enter the full amount for the whole span; the worksheet splits it.

Multi-state income allocation — proportional day-count method

Prepared · jonathanlinci.com

General method, not state-specific advice. This worksheet applies the general proportional day-count method — income allocated to each state by the share of the period's days you were a resident there. Many states use exactly this method for allocating income earned across a part-year move, but each has its own sourcing rules, forms, and treatment of specific income types (deferred comp, equity, business income with an apportionment factor). It assumes you worked in your state of residence, so it does not handle commuters, nonresident days worked in another state, or New York's convenience-of-the-employer rule. Estimate only; not tax advice, and using it does not create a client relationship.