How to File 2024 Part‑Year State Taxes Like a Pro

What pros wish you knew about part‑year returns

So, here’s the thing: part‑year returns aren’t just shorter versions of full‑year returns. They’re their own sport. If you moved in 2024, worked in more than one state, or had that awkward split‑residency year, the math you end up paying depends less on your total income and more on which state gets to tax which slice, what credit you recieve for taxes paid elsewhere, and the timing of when you became a resident. I’ve seen two people with the same W‑2 pay very different tax bills because one line item was sourced differently. That’s why pros obsess over this stuff.

Quick reality check for 2024: most states that tax wages still want a piece when income is sourced to them. As of 2024, 41 states (plus DC) tax wage income, while nine do not (think TX, FL, WA, etc.). California’s top marginal rate is 12.3% (13.3% with the 1% surcharge over $1 million), and New York is up to 10.9% at the state level (NYC adds up to 3.876% on top). These aren’t trivia facts, they decide whether a credit wipes out double tax or leaves you short by thousands. And look, I get it, rates move around and states tweak rules. But for 2024, those are the numbers on the board.

Why timing matters: your move date, your lease, where your mail went, your driver’s license, those little “domicile” facts decide when you became a resident. Resident vs. nonresident status changes which state can tax worldwide income versus only in‑state income. I said “apportionment” earlier to a client, actually, let me rephrase that, think of it as slicing the pie: which state gets what percent of your wages, RSUs, bonus, or partnership income. States don’t all slice the same way, and assumptions cost money.

Pro tip: Filing order can change how credits compute. If State A’s return asks for taxes paid to State B, but State B isn’t filed yet, your software might under‑credit you and delay your refund. File the credit‑granting state second, when possible.

• Credits and sourcing drive results: The “other state credit” can zero out double tax, if the income is sourced the same way in both states. When it’s not, someone wins and someone doesn’t.
• Your move date is a tax line item: The day you became a resident changes what’s taxable. Don’t guess, document.
• States play by different rulebooks: Some tax bonuses when paid; others when earned. Equity comp can be sourced over the vesting period. Jargon, I know, so basically, your 2024 RSU that vested after you moved may still be partially taxed by your old state.
• Order matters: File the nonresident state first when the resident state provides the credit. Reverse that and you might wait months for a fix.
• Deadlines: It’s 2025, if you’re on extension, you likely have until Oct 15, 2025 to file your 2024 state returns (most states align with the federal extended due date).

Why now? Because mobility stayed high with housing and job shifts, around 8% of Americans move in a typical year, and with mortgage rates still hovering near ~7% this year, people are still relocating for affordability and jobs. That means more part‑year filings. I’m still figuring out the best way to explain all this without a whiteboard, but here’s my promise: we’ll show you the practical, how‑to‑file‑2024‑part‑year‑state‑taxes steps that actually change your bill, sourcing rules, credits, and the filing sequence, so you don’t gift a state money it isn’t owed.

Anyway, if you worked in New York until June and then moved to Florida, or split time between California and Texas while cashing in RSUs, you’re exactly who tax pros think about when they say, “it depends.” It really does, but with the right order and documentation, it depends in your favor.

Do you really count as part‑year? Your move date, domicile, and ties

Here’s the thing: for 2024 returns, you’re a part‑year resident if you moved into or out of a state during 2024 and actually changed your domicile. Jargon alert: “domicile” is just your true home, the place you intend to return to, not the Airbnb you camped in for six weeks. If you left New York on June 30, 2024, landed a lease in Florida July 1, moved your stuff, and switched your driver’s license, that’s a textbook part‑year sequence.

Look, I get it, life isn’t clean. People move for jobs, schools, or because the mortgage math looks better, rates hovered around ~7% for 30‑year fixed for chunks of 2025 and stayed stubborn earlier this year too, and timing gets messy. But the state rules are pretty practical when you strip them down.

General rule for 2024: You’re part‑year if both are true:

• You physically moved into or out of the state during 2024, and
• You intended the move to be permanent (changed domicile).

What actually proves it (this is the stuff auditors care about):

• Lease start/end dates or closing statements (HUD‑1 or closing disclosure) showing when you got rid of one place and picked up the new one.
• Utility start/stop confirmations (gas, electric, internet). Those service dates are gold.
• Driver’s license issue date and voter registration change date.
• Kids’ school enrollment records and first/last attendance dates.
• Mail forwarding, employer HR address change, moving invoices, car registration.

So, when in doubt, build a simple timeline: moved out 5/28/2024, utilities off 5/29, FL lease 6/1, license switched 6/10, new job W‑4 address 6/15. I’ve seen people win audits with nothing fancy, just dates that line up. And yeah, occassionally a coffee‑stained invoice helps.

Watch the “statutory resident” trap, this is where some states say, even if your domicile is elsewhere, you’re still a resident if you both (1) spend 183+ days in the state and (2) maintain a permanent place of abode there. New York is famous for it, but it’s not alone. Quick example: you claim you moved to Texas in July 2024, but you kept your furnished Manhattan condo available and you were back in the city 200 days for work and Broadway.. the state’s going to want a word.

If you kept strong ties, the old state may still want a piece of your 2024 income. Ties include:

• A home available for your use (owned or leased), even if “I barely stayed there.”
• Spouse or kids remained in the old state.
• In‑state business interests, big safe‑deposit box, club memberships, docs listing old address.

Actually, let me rephrase that: keeping the home and family in the old state is like putting a “Tax me here” sticky note on your forehead. States notice. They compare W‑2 addresses, school calendars, even EZ‑Pass logs. It’s not sneaky, it’s just efficient.

Special categories, different playbook:

• Military: Your domicile doesn’t change just because you’re stationed elsewhere. The Servicemembers Civil Relief Act can protect your resident status; spouses have special elections too. Check your state’s SCRA conformity.
• Students: Going to college out‑of‑state usually doesn’t change domicile by itself. You need clear intent (lease beyond school, job, voter reg) to shift it.
• Temporary assignments: If your employer sends you to Colorado for 7 months in 2024 but your family and house stayed in Illinois, you probably didn’t change domicile. Some states still tag you as a nonresident with sourced wages there.

Records to keep for 2024 (and for when the notice shows up in 2026):

1. Signed lease/closing docs with dates.
2. Utility start/stop letters or screenshots.
3. DMV license issue date + vehicle registration.
4. Voter registration change confirmation.
5. School enrollment/withdrawal records.
6. Travel calendar or cell location history (183‑day tests live or die on this).
7. Employer payroll address change, first day at new worksite, and any remote work policy emails.

Pro tip: Count days like an auditor: any part of a day in some states counts as a full day. Keep a simple spreadsheet; don’t rely on memory, you won’t remember that random Tuesday in March.

I geek out on documentation, okay, “love” is strong, but clean records can literally save thousands. The Census Bureau’s mover rate hovers in the single digits most years (around ~8% in recent years), which means state auditors see the same patterns over and over. If your story makes sense on paper, you usually get a fast pass. If it’s muddy, expect letters. Anyway, that’s my take… but that’s just my take on it.

One last thing for 2024 part‑year filers: if you split income across states with very different tax rates, say, California (high) to Florida (no income tax), sequence and sourcing matter a lot. We’ll get to credits next. I’m oddly excited about that part. Okay, maybe not excited, but it’s where the math actually changes your bill.

What income goes where: W‑2, remote work days, RSUs, bonuses, and side gigs

Here’s the thing: states source income the way auditors do, by where the work actually happened. Start with the work location, then layer on each state’s resident/nonresident rules. With hybrid work still sticky, WFH Research shows roughly 28-30% of paid workdays were remote in 2024 and are holding near that range this year, those “two days at home, three days at the office” calendars matter more than people expect. I know, not fun, but it’s the map.

• W‑2 wages: Default rule is physical presence. If you worked 120 days in New York and 80 days in New Jersey, you source the pay that way. Part-days often count as full days for sourcing. Keep a day log; memory won’t cut it. And yes, remote days count based on where your butt was in the chair.
• Beware convenience-of-the-employer rules: A few states tax remote days to the employer’s location if you’re working from home for your convenience, not the employer’s necessity. Classic examples: New York, Delaware, Nebraska, Arkansas. Connecticut and New Jersey have “retaliatory” versions affecting nonresidents when the other state uses convenience rules. Cities layer on their own rules (Philadelphia Wage Tax uses a similar “requirement of employment” concept). If this already sounds annoying, agreed. It can create double tax, which we’ll address with credits in the next section.
• Bonuses: Often sourced to the period you earned them, not the day you got paid. So, a 2025 payout for 2024 performance? Allocate across the states you physically worked in during that 2024 performance window. If you split 60/40 between CA and TX in 2024, that’s your starting split for the bonus.
• RSUs and other equity: Equity comp usually keys off service periods. For RSUs, many states use grant-to-vest day counts; some use grant-to-vest only if you were employed all along. Example: 1,095 days from grant to vest, with 700 days in Illinois and 395 in Colorado, allocate 64%/36% of the income. Options can use grant-to-exercise; ESPP has its own quirks. I might be oversimplifying, state regs vary, but the idea is date math tied to where you worked.
• Schedule C/1099 (contracting, freelancing, platforms): Source to where you performed the services. Platforms and payers often slap your mailing address on a 1099 and call it a day. Auditors don’t care about that zip code; they care where you did the work. If you coded in Oregon for a New York client, that’s Oregon‑sourced business income. Travel days? They count, too.
• Interest & dividends: Usually taxed by your resident state when you recieve them. Move midyear and you’ll split by residency period. Minor note: a handful of states don’t tax wage income at all, but they may have other quirks, don’t assume “no tax” means no filing.
• Rental income: Always sourced to the property’s location. Own in Arizona while living in Washington? You still file in Arizona for that rental.
• Pre‑tax benefits that aren’t pre‑tax everywhere: State conformity is all over the place. California and New Jersey do not conform to federal HSA rules, so HSA contributions and earnings are taxable on those state returns. New Jersey also taxes employee 401(k) contributions currently (no state deduction), which means your NJ state wages can be higher than your federal W‑2 box 1. FSAs usually conform, but not always; check your state’s instructions. This actually reminds me of a client who couldn’t figure out why her NJ wages were thousands higher, yep, it was the 401(k) deferral.

Look, I get it, this is getting complicated. But the workflow is simple enough: map days and service periods, then apply state rules. Remote/hybrid is still common in 2025, employers are nudging people back, and states are hungry for revenue after a few soft quarters, so audits on sourcing haven’t cooled. If you keep the day counts and the equity timelines clean, you’ll be fine.

Quick checklist: W‑2 by work location (watch convenience states), bonuses by earn window, RSUs by grant‑to‑vest (or relevant service period), 1099 by where you worked, interest/dividends to your resident state, rentals to property state, and adjust for state quirks on HSA/401(k)/FSA. Actually, let me rephrase that, document first, argue later.

Stop paying tax twice: credits and ordering that actually work

Here’s the thing, most resident states do give you a credit for income tax you paid to another state on the same income. That’s the safety valve that keeps you from getting taxed twice. But the credit only works if the numbers line up and the timing/order is right. I still see people overpay every year because they wing it or let software default the wrong way.

File order matters. Do the nonresident state first, then your resident return. Why? Your resident credit is based on the actual tax you owe the other state on that slice of income. If you guess, you’ll either short the credit or trigger a mismatch letter, neither is fun. Speaking of which, states are watching. Withholdings have been choppy this year as hiring cooled a bit and bonus pools weren’t exactly 2021-level, and revenue departments are looking for easy adjustments. Don’t give them one.

1. Prepare and file the nonresident return (apportion wages, equity, business income correctly).
2. Pull the tax actually imposed on that income (not just withholding, and not after unrelated credits).
3. Claim the resident credit using the resident state’s worksheet or form.

Examples help: New York residents generally use Form IT‑112‑R to claim credit for tax paid to another state; New Jersey residents use Form NJ‑COJ. If you’re part‑year, both states usually have separate allocation schedules, NY has IT‑203‑B for nonresident/part‑year sourcing; CA uses Schedule CA (540NR) for adjustments. Anyway, follow the worksheets even if they feel redundant. They drive the credit math.

Watch the city tax trap. Credits often don’t apply to local taxes. A common gotcha: New York State’s credit does not cover NYC resident tax (which, for 2024, ranges roughly from 3.078% to 3.876%). Philadelphia’s wage tax, about 3.75% for residents and around 3.44% for nonresidents since July 2024, usually isn’t creditable on a New York or New Jersey resident return. Some states do have provisions for other jurisdictions, but it’s patchy. Read the fine print in your state’s credit instructions before you assume.

Remote work + “convenience” rule is where people get tangled. States like NY, DE, NE, PA, and AR apply some version of the convenience-of-the-employer rule (CT applies a retaliatory version). If NY says your wages are NY‑source because you worked from home “for your own convenience,” but your home state also taxes you because you’re a resident, you can’t just double dip the credit. You need to apportion carefully: count days actually worked in the office state, document employer necessity letters if you have them, and attach schedules. Keep your day logs, screenshots, VPN logs, badge swipes, whatever you realistically have. I know, it’s annoying. It’s still cheaper than losing the credit.

Married filing status can twist the numbers. Some states require separate credit calculations even if you file jointly. New York’s worksheet basically makes you split the joint income and tax between spouses to compute the allowable credit; New Jersey’s credit often hinges on income actually taxed by the other jurisdiction, which can force you into spouse-by-spouse allocation. If one spouse has multi‑state wages and the other doesn’t, the joint return may dilute or cap the credit unless you follow the separate allocation steps. I’ve watched couples miss four figures because they skipped that worksheet, no joke.

Caps and limits you should expect: resident credits are usually the lesser of (1) the tax actually paid to the other state on the same income, or (2) the amount your resident state would’ve charged on that income. So if you paid 6% to State A but your resident state’s marginal rate on that slice is 5%, your credit typically tops out at 5%. It feels unfair, but that’s the rule almost everywhere.

Quick playbook: file nonresident first, use the resident credit form/worksheet, exclude city taxes unless your state explicitly says otherwise, document convenience/apportionment with day counts, and if you’re married, follow the separate allocation instructions even if you file jointly.

Look, I know this is a lot. But with hybrid still common in 2025 and states trying to stabilize revenues after a soft patch, this is where audits are landing. Do the order right, keep the receipts (figuratively), and you won’t pay the same tax twice.

Forms, e‑file, and your 2025 clock: what to submit and when

Here’s the thing: picking the right state form is half the battle. Most states have part‑year or nonresident versions, use them or you’ll trip the review queue. Common ones: California Form 540NR (Long or Short), New York IT‑203 (nonresident/part‑year), New Jersey NJ‑1040NR, Massachusetts Form 1‑NR/PY, Virginia 760PY, Illinois IL‑1040 with Schedule NR, North Carolina D‑400 Schedule PN. Your W‑2 may show multiple state wages; that’s normal in 2024/2025 hybrid land.

Attachments that actually matter: if you split days between states or are under a “convenience of the employer” rule, attach a wage allocation statement. A simple day log (calendar with work location counts) plus an employer letter verifying your assigned work location helps. Equity comp? Include a breakdown for RSU/ISO/NSO income by grant, vest/exercise date, and work‑day apportionment. When the numbers are clean, states leave you alone; when they’re not, you get letters. I know, thrilling.

Deadlines for 2024 returns filed in 2025: paid tax is due by the original state due date, usually April 2025. An extension only extends time to file, not to pay. If you filed a valid federal extension (Form 4868) earlier this year, most states align to October 15, 2025 to file. Some still want their own extension form or a token payment with the extension (looking at you, NY’s IT‑370 when you owe). If you underpaid back in April, expect interest everywhere and penalties in some places, budget for it rather than being surprised later this year.

E‑file in 2025: smooth for most, paper for the edge cases. According to IRS filing‑season data for 2024, over 94% of individual returns were e‑filed, and state systems have kept pace for standard part‑year/nonresident returns in 2025. You can usually e‑file CA 540NR and NY IT‑203 with multiple W‑2s plus the resident credit in your home state. Where e‑file starts to wobble: complex equity allocations, clawbacks from prior‑year nonresident refunds, or employer location changes mid‑year that don’t match the W‑2. Those can trigger “attachments required” messages. If your software can’t push the PDF schedules, you may need to print and mail the state with the tricky allocation, annoying, but better than a rejected file that sits for weeks.

Payment logistics you don’t want to mess up: track separate confirmation IDs, account numbers, and vouchers for each state. I’ve seen NY overapply to estimated tax while CA posts to balance‑due, and it takes months to unwind. Use the state’s portal if you can (FTB Web Pay, NY Online Services, etc.) and save the confirmation PDFs. If you mail, use each state’s specific voucher (CA 540‑ES or FTB 3519 for extension payments, NY IT‑370‑V when applicable). Same check number to two states? Don’t. It sounds silly, but reconciliation teams really do misapply when the memo line is vague.

Practical filing order, yes, I’m repeating myself because it prevents headaches: file the nonresident states first so your resident credit form has the actual tax numbers. Then file the resident return with the credit worksheet and attach a copy of the nonresident return or the jurisdictional tax page if the software allows. If e‑file won’t carry the attachment, submit the resident return and respond to any state notice with your nonresident PDF, faster than going full paper. I’m still figuring this out myself with one client who had three states and quarterly RSU vests, but this sequence keeps the math consistent.

Mini‑checklist: pick the nonresident/part‑year form (540NR, IT‑203, 760PY, etc.); attach day counts and employer letters for remote splits; include equity apportionment tables; pay by April 2025 even if filing in October; keep separate vouchers and confirmation numbers by state; and don’t mix city tax with state credits unless your state explicitly says to.

Look, I get it, this is a lot of paperwork. But state revenues are a bit tight, audits are up a notch in 2025, and clean forms with the right attachments are your best defense. It’s boring, and it’s repetitive, and it’s paperwork about paperwork, but it works.

Fix the cash flow: withholding and estimates after a move

So, after you file 2024, clean up your 2025 withholding now so you’re not writing a surprise check next spring. This is the unsexy part that actually saves money. Start with payroll: many employers’ systems keep your old state by default. I’ve seen folks move from New York to Florida in May and still have NY withholding in September because the HRIS didn’t switch the “work location” field. Submit a new state form (think NY IT‑2104, CA DE‑4, NJ NJ‑W4) and make sure your work location and resident state are both updated. Speaking of which, if you work hybrid across state lines, ask HR if they support multi‑state withholding. Some do; some won’t touch it. If they won’t, you’ll supplement with estimates.

On estimates: the federal safe harbor for 2025 is the usual, pay 90% of your 2025 total tax or 100% of your 2024 tax (110% if your 2024 AGI was over $150,000). Many states mirror that, but not all. New York’s safe harbor matches the 90%/100% (110% over $150k) framework. California uses 90%/100% and 110% if prior‑year AGI exceeded $150,000 (or $75,000 MFS). If I remember correctly, a few states tweak thresholds or computation methods, so check your new state’s instructions. The 2025 quarterly due dates align with federal for most places: April 15, June 16 (because the 15th is a Sunday), September 15, and January 15, 2026. If your employer under‑withholds for the new state, set 2025 estimates right away rather than waiting, penalties add up and, you know, markets have been volatile this year, but penalty interest is still a guaranteed negative return.

Local taxes need their own attention. NYC personal income tax is separate from NY State; you don’t usually get a state credit to wipe it. Philadelphia’s Wage Tax was 3.75% for residents and 3.44% for nonresidents as of July 1, 2024; it’s withheld via payroll if your employer sets the work location right. Ohio municipal income taxes range roughly from 0.5% up to about 3% depending on the city in 2024, and credits between cities can be partial. Anyway, don’t assume state credits will fix city balances, track and pay locals directly if needed.

Hybrid or remote? Keep a dead‑simple day‑count calendar for 2025: write down where you physically worked each day. It helps with allocation and, frankly, with audits. Multi‑state allocation is basically days x wages, then adjust for equity (RSUs/NSOs) by vest/exercise location. It’s tedious, but it beats guessing next March…

Cash flow tips that actually work in 2025: bump state withholding on your W‑4 equivalents for a couple of pay periods to backfill earlier under‑withholding; it’s a sneaky way to reduce estimated vouchers and smooth your checking account. If your bonus is later this year, set a one‑off higher state percentage before it pays. Also, keep separate confirmation numbers for each state/locale when you pay, trust me, when a notice arrives, having the exact receipt saves an afternoon. I think that’s the part people underestimate.

Quick actions:

• Submit new resident/work-state forms to payroll; confirm multi‑state setup if hybrid.
• Set 2025 estimates using safe harbors: 90% of 2025 or 100% of 2024 (110% if 2024 AGI > $150k). NY/CA follow similar rules.
• Mark your 2025 estimate dates: Apr 15, Jun 16, Sep 15, Jan 15, 2026.
• Handle locals separately (NYC, Philly, OH cities); don’t count on state credits.
• Keep a simple day‑count calendar; include equity vest/exercise dates and locations.

Wrap it up: the keep‑more‑money checklist

Here’s the thing, I want you to finish this week with fewer penalties, faster refunds, and, honestly, fewer headaches. Use this as your quick recap for 2024 filing and the rest of 2025 planning. It’s not glamorous, but it works.

1. Confirm your 2024 residency periods and lock down proof. Keep copies of leases, move‑in/out dates, driver’s license updates, voter reg, utility start/stop confirmations. File them with your 2024 tax folder so you don’t scramble in March. States care about dates, not vibes.
2. Allocate income by where the work happened. If you split time, home office vs. office vs. another state, document remote day counts. For equity (RSUs/ISO/NSO), note service periods and where you physically worked during vesting/exercise. If you can’t prove it, states will assume their way. Speaking of which, New York’s convenience rule still matters for W‑2 allocation in 2025 if your employer base is NY.
3. File the nonresident state first, then file your resident state claiming a credit for the actual tax paid to the other state. Don’t use “withheld”, use the tax computed on that return. It seems small, but that’s how you avoid circular math and notices.
4. Mind 2025 deadlines. On extension? Aim to finish well before Oct 15, 2025. That gives you time to fix 2025 withholding while there are still pay periods left. Anyway, you don’t need the drama of October 14th at 11:58 pm, I’ve been there, would not reccomend.
5. Adjust 2025 withholding/estimates now so you’re not financing two states again. Safe harbors still apply: pay at least 90% of your 2025 tax or 100% of your 2024 tax (110% if your 2024 AGI was over $150k). That’s the same IRS framework used last year (IRS Pub. 505, 2024). Yes, CA and NY piggyback similar thresholds.
6. Run both states in your tax software before you file. Do a dry run of nonresident and resident returns and look at the cash impact side‑by‑side. You’ll see whether the credit truly nets out and whether you need to move withholding up this paycheck, not later.
7. Keep payment receipts by state. Separate confirmation numbers for state and local (NYC, Philly, Ohio cities). When a notice arrives, and occassionally one will, having the exact receipt saves a whole afternoon.

Speed & penalty facts:

• The IRS said in 2024 it issued most refunds within 21 days for e‑filed returns with direct deposit. States vary, but two to four weeks is common for clean e‑files; paper takes longer.
• Underpayment safe harbor thresholds noted above (90%/100%/110%) are the benchmark to avoid penalties; states often mirror them. Miss them and you’re into interest plus penalties that, in this rate environment, aren’t cheap.

Quick reality check from this year’s market: hiring has been choppy in tech and finance, remote/hybrid is still sticky, and people are moving mid‑year for comp and cost reasons. That means more part‑year returns and more room for states to argue over the same dollars. You know how it goes, two states, one paycheck, and your cash gets squeezed.

Actually, let me rephrase that: you don’t need perfect. You need documented. A simple day‑count calendar, equity date log, and timely nonresident filing cover 80% of the mess. I was going to get into the mechanics of employer‑convenience sourcing, but the bigger win is just getting the nonresident return out first and validating the credit math in software. The rest is clean‑up.

This week’s mini‑plan:

• Label a 2024 “Residency Proof” PDF pack; drop in license/lease/utility screenshots with dates.
• Export your 2025 day tracker; mark each state and equity service days.
• Change your W‑4/W‑4 equivalents to the right resident and work states; set a temporary higher state % for the next 2 paychecks if you’re behind.
• Target an Oct 1 finish if you’re on extension, two weeks cushion before Oct 15 to tweak withholding for the rest of 2025.

Look, none of this is glamorous. But it’s the difference between a 21‑day refund and a three‑month back‑and‑forth. Do the boring steps now, keep more money this year, and let two states argue without using your checking account as the battlefield.

Frequently Asked Questions

Q: How do I figure out which state taxes my RSUs and bonus if I moved in 2024? This feels messy.

A: You’re right, it’s messy. For 2024, most states source RSUs to where you performed the work during the vesting period, and bonuses to where they were earned (often the year they were “service‑based”). So, map your move date, then split income by workdays before vs. after the move. Keep proof, lease start, driver’s license change, HR location change, even calendar logs. Then: 1) File the source state(s) first (the state that gets to tax that slice). 2) File the credit‑granting resident state after, so its credit for taxes paid elsewhere computes correctly. If CA or NY is in the mix, remember 2024 top marginals: CA up to 12.3% (13.3% with the 1% million‑plus surcharge), NY up to 10.9% (NYC adds up to 3.876%). That rate gap decides how much credit you actually get. If this sounds like too much, I’d use software that supports state allocation worksheets or, honestly, hire a pro for one hour to set the apportionment right and avoid an expensive amend.

Q: What’s the difference between a part‑year resident return and a nonresident return?

A: Part‑year resident means you lived in the state for part of 2024. That state taxes you on: 1) all income while you were a resident (worldwide), plus 2) any state‑sourced income while you weren’t a resident. Nonresident means you never lived there in 2024; they only tax the income sourced to that state (wages worked there, in‑state business/partnership income, etc.). Practically: if you moved from New York to Texas in June 2024, NY gets Jan-Jun worldwide income plus any NY‑sourced income after June; Texas has no income tax. Your final tax is the mix of each state’s slice, plus credits your resident state gives for taxes paid to the other state.

Q: Should I worry about double taxation if I worked remotely from Florida for a New York employer in 2024?

A: Short answer: maybe. Florida has no income tax, but New York’s “convenience of the employer” rule can treat remote days as NY‑sourced unless your employer required you to work outside NY for business reasons (a formal arrangement, not just personal choice). If all your 2024 work was physically in Florida and your employer documented the out‑of‑state requirement, your NY wages may be limited. If not, NY may still tax those wages at NY rates (up to 10.9%), and there’s no Florida credit to offset it. Action items: get an employer letter describing the business necessity, keep a day‑by‑day work log, and match your W‑2 Box 16 NY wages to your actual sourcing, request a corrected W‑2 if it’s wrong. If NYC tax is showing, remember NYC only taxes city residents; remote Florida workers generally shouldn’t have NYC wages unless you were a NYC resident.

Q: Is it better to allocate my 2024 wages by workdays or just use the W‑2 state wage boxes? Any shortcuts?

A: It depends on the states. Some states accept the W‑2 state wages; others expect a duty‑day or time‑based allocation. My rule of thumb: use a workday allocation when states disagree or when the W‑2 boxes don’t reflect your move timing. Keep a simple spreadsheet: total 2024 workdays, days in State A vs. State B, and apply that percentage to wages and bonus accruals. For RSUs, use the vesting‑period day split. Shortcuts: 1) If your payroll team can rerun 2024 state wages using your actual move date and remote location, get a corrected W‑2 to avoid manual allocations. 2) If the numbers are small, check if your resident state’s credit will fully offset the nonresident tax, if yes, the precise split might not change your bottom line much. 3) When in doubt, attach a statement explaining your method; transparency reduces notices. And, look, if you’re stuck between two valid methods, pick the one that matches state instructions and you can defend, consistency beats cleverness.

@article{how-to-file-2024-part%e2%80%91year-state-taxes-like-a-pro,
    title   = {How to File 2024 Part‑Year State Taxes Like a Pro},
    author  = {Beeri Sparks},
    year    = {2025},
    journal = {Bankpointe},
    url     = {https://bankpointe.com/articles/file-2024-part-year-state-taxes/}
}