For both states, your resident portion is based on the student loan interest deduction allowed on your Federal return, which is 2,500. How that is allocated between the states can be one of two methods:
Method 1, proportionate to income. Let's say that you earned $50,000 for the year. However, you have proof that in New York you earned 10,000 and in Connecticut you earned 40,000. In this case, you would take 20% of your student loan interest deduction (20% of 2500 is $500) against your New York income and 80% ($2000) against your Connecticut income.
Method 2, proportionate to time of year in each state. If your job/pay rate did not change in the year, then you apportion based on the amount of time spent in each state, which, using your calculations is a 12.5% NY and 87.5% CT deduction. This would result in a roughly 2190 CT amount and 310 NY amount.
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