You didn't state the amount of your capital gains you realized while an Illinois (IL) resident, so let's just say it was $57,000. You also had a capital gain loss of $7,000 realized while you were a New York resident. This would result in a $50,000 capital gain on your federal tax return.
New York requires you to report the portion of your federal adjusted gross income that you received from all sources while you were a New York State resident. On your "Part-year resident income allocation worksheet" You will have $50,000 of capital gains in the Federal Income column. The portion of the $50,00 you received while a New York resident is $0, so you will have $0 in the New York State Resident column. You won't have to pay any New York tax on your capital gains.
Illinois is similar. On your Illinois Schedule NR you will have $50,000 on line 11, Column A - Federal Total. You will allocate 100% of that to Illinois, so you will have $50,000 in Column B - Illinois Portion.
You will only being paying state tax on your net capital gains of $50,000 - all to Illinois. There is no need to carry a loss forward on your New York return (if you could) because there is no loss to carry forward.
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