Moved to a different state

[Andy_221]

Hi all,

I recently moved from a state with no income tax (TX) to a state with income tax (CO).  Had a couple questions about how to report my income:

1. Am a part owner in an LLC that reports as a partnership.  We own several rental properties, all residing in Texas.
2. Own a rental property as an individual also in Texas.

Do I report these as the state they exist in, or as part of my multi-state return based on where I reside?

Thanks!

[MaryK4]

In general, residents pay income tax (if required) on all income regardless of source.  Nonresidents pay tax on state-source income (income form working or generated from property in the state).  In your case, because you are a part-year resident, you will only have to report and pay for the Texas rental income you earned while a Colorado resident.