@Anonymous New York uses a base tax based on your total income so all your itemized deductions are included as part of the calculation to arrive at New York taxable income. NY then prorates the tax based on the percentage of New York income.
For example, if you earned $100,000 everywhere and had $20,000 in total deductions, then your NY base income would be $80,000. If the NY tax on $80,000 is $x and you earned $50,000 in NY then your part-year/non-resident tax would be 50% ($50k/$100k) of $x.
@chodgden Delaware works the same way. Your tax liability and personal credits are prorated by the ratio of Delaware income / Total income x total tax.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
