So without seeing the actual numbers, my guess is that the Virginia income include the amount for 1/22 to 3/22 and the 11/22 business trip, so the 11/22 income would be BOTH NY and VA in which case, the percentage method works (which may have been my line of thinking when I answered the question the first time). You definitely want to file a Part Year return for Virginia and New York. New York (and Virginia too by chance) have a statutory tax resident based on abode and number of days in the state. This however, does not apply in the year you enter or leave the state (in most cases). This is to make the tax filing easier because you have to designate the income as state-source and nonresident etc.- essentially there may be income double-taxed and/or confusion in the application of the credit paid to another state. @zz26
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