If you can identify when the income was earned, you can allocate it by date received- for example, if you moved to Oklahoma in June and received interest income in July, you would allocate that entire amount to Oklahoma. If you received the income ratably throughout the year, you can apply a percentage based on time- for example, you worked for the same company for $52,000 salary. You would allocate 58% (7 months) to Oklahoma.
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