Part-year resident. how is income allocated?

[itsme1]

In 2025, we were residents of one state for 10 months, another(NC)  for 2.  So 16% of 2025 residency in NC.  In TTAX, residency info added correctly to Schedule PN.  Two issues: 
1) TTAX enters line 1 column B income attributable to NC residency at 25%, not 16% which is the actual amount of the year spent as NC residents.    How did it calculate this?
2) I generated no income while we were NC residents, only my spouse.  TTAX doesn't how the income is plit based on residency, , so how does TTAX account for this?

[SteamTrain]

@itsme1 

For the income allocation,  NC calculates it's final % of taxes as what you actually received those two months.  Not as 2/12'ths. 

(Except for wages of a cross-border worker who might have worked in NC before actually moving to NC))

So if you get (say) Mutual fund distributions in December...or have W-2 income for a higher paying job, or start having pension income in those final months...then the 2/12'ths is busted (at least for the final total %)

________________

As for line 1 Column B, if the $$ amount in column B should only be the spouse's W-2 income........

......UNLESS one of you worked in NC while living in the other state (some folks live in one state, work cross border, then move to live in the state they were working in).   Those $$ add in.   So if spouse worked in NC while living in (say) VA the first 10 months...then their entire wages add into that column B number.

[itsme1]

Thanks.   the income in question is straight salary (same each month +/-) so it is 2 months, or 16% of the year (59 days / 365 days).  

None of your conditions apply, So line 1 column B = my wife's annual income x 16%, correct?  This was our only taxable income as NC residents.  

[SteamTrain]

@itsme1 

Yeah...but what's on her actual W-2 for NC...how is that divided up  between NC and former state..  does that show NC wages as 2/12ths?

(I'll check back  later tonight)