To allocate the capital gains from stock sales listed on your 1099-DIV (Line 2a) for a partial year, you should allocate the gains to the state where you were a resident at the time of the sale. Here's how you can do it:
- Stock Sales: If you sold stocks right after moving to Connecticut (CT), allocate the gain to CT. If the sale occurred while you were still a resident of Massachusetts (MA), allocate the gain to MA.
