Here's my situation:
Spouse's mother has property in VT though spouse and I are residents of another state (NJ). In 2023, MIL had Internet installed at the property so that spouse and I could occasionally work remotely at the VT house. It was generally 1-2 weeks at a time, perhaps adding up to around a month in the state. My spouse would work, more often than not, only part of the work week while we were up whereas I worked the full weeks, even a Sunday as overtime in one instance.
Spouse's and my employers are not in VT, they only withheld NJ income tax (well, for one paycheck, my job withheld CT income tax since they consider the CT office my work location even though I'm 100% remote and it took a bit to convince HR they need not withhold CT taxes from me), so I'm anticipating we'll be owing VT tax.
What I want to know is how to allocate the income appropriately. I know that NY has a way of doing it where you take a fraction with numerator being the number of days you worked in NY and denominator being the number of days you worked everywhere and then you multiply that fraction against your wages and the deductions as applicable (like 401k, HSA, health insurance premiums). I believe the NY instructions say that each spouse has to calculate their portion of income individually even if they file jointly. Is that how it's done in VT as well or do I take my (and spouse's) actual earnings for the time I spent in the state? We didn't start working remotely until well into the year and our last paycheck that included 2023 time in VT was certainly before the new year, so no VT sourced income yet in 2024. The instructions on the 2022 Schedule IN-113 I looked at as a reference didn't seem to spell it out in the great detail that NY does. (FWIW, I was also looking at the NY forms since spouse and I *also* worked 1 day each in 2023 in NY when we visited my mother. Well, spouse only did a half day there since it was supposed to be a day off.)
