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I will look up your  "legacy" comments  Yes she did live in 3 states- income from unemployment , then a new employer in IIRC during the third Qtr.and then moved to the third state . Ive prorated out all the states and they nor NYS  had not expressed any change  of the numbers used in the line 31 proration calculation. IF those number are not noted by NYS as incorrect, then their division is just wrong 

 

Will prolly need to spend hours on the phone  with NYS to try resolve this.