Long Term Capital Gains Distributions

[robhenault]

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?

[rjs]

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