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Level 2
posted Apr 2, 2023 2:06:54 PM

Long Term Capital Gains Distributions

I lived in MA for the first half of the year and NY for the second half. I received a long-term capital gain distribution from a mutual fund in December. Is this distribution entirely taxable by NY, or is it 50/50 between MA and NY?

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1 Replies
Level 15
Apr 2, 2023 2:17:30 PM

The distribution is entirely New York income. Investment income is considered to be from the state that you live in when you receive it.