K-1 Distribution - which state do i pay taxes in?

[K20212]

I receive distributions from a partnership throughout the year. It is a combination of return of capital as well as gains / losses. 

I moved in May 2021 from CA to VT. How should i divide up the partnership gains / losses by state? Is it based on the portion of the year when i moved, or the timing of when distributions happened and where I lived at each time? 

[Vanessa A]

Generally, it is based on the timing of the distributions and where you lived at the time.

However, if you are part of a partnership and you have a business operating in the one state, you would be taxed by that state for the entire year.

  For example, if you are part of an LLC that operates in CA and earns income in CA all year, you would need to file both a part year resident and a non resident return for CA and then a part year VT return.