It depends.
Usually, you
will need to divide your wages based on the time in each state and report
these amounts separately on your part-year resident state income tax
returns of each state.
However since some of your income while a
part-year resident of CT is considered MA -source income, you will also
need to report your MA-source income (while you lived in CT) on your part-year
MA resident state income tax return.
It may
seem like you are being double taxed on your MA- source income by needing to
include it on both your part-year CT and MA state income tax returns but you
will be able to claim a state tax credit on your MA part-year return for taxes
paid on your CT part-year state income tax return related to your MA
-source income.
So, for example you made $36,000 for the entire year from MA while living in CT and MA. You moved to MA on March 1. So income allocated to CT is $6,000 ($36,000* (2/12)). For MA, you will report $36,000 (since this is the amount of MA sourced wages). You will claim a state tax credit in MA on the $6,000 of income that is also being taxed in CT
You
will want to work on your CT part-year resident return first so that you can
determine the amount of state tax credit you will be able to take on your MA
part-year state income tax return.
Check
below for more information about filing a part-year state tax return (Please
select "see entire answer" to see full answer)
https://ttlc.intuit.com/replies/3302008
