Depending on what the adjustments relate to, you can allocate this amount in multiple ways:
- if the event that caused the adjustment occurred only while you were a resident of CA, allocate $0. If the event occurred only while you were a resident of NY, allocate the full $604. (For example, if this is an adjustment for the deductible portion of self employment tax, and you only had the business while in CA, then none of that adjustment would be allocable to NY since none of the related income was earned in NY.)
- if you can pinpoint exactly when the expenses were made that gave rise to the adjustment, allocate based on actual amounts paid when you lived in NY.
- if the amounts were earned ratably over the year, allocate based on time. 2 weeks out of 52 weeks equals roughly 3.85%, so you could allocate $23 ($604 x 3.85%) to NY.
- you can also prorate based on income. Take your New York Income/Total Income and multiply the result by $604.
