can I split capital gains income between the two states I lived in during 2025?

[dgredvig]

I received capital gains income while I resided in Washington, a no income tax state, then moved to Oregon, an income tax state. How do I proceed with the state filings?

[Mike9241 · Accepted solution]

Allocation is specific to the state of residency when the income was earned (taxable/received/realized). if all capital gains were earned (taxable/received/realized) while a resident of Washington, none would be allocated to Oregon. The same would be true of dividends, interest, and other income. The residency rule also applies to deductions