Unemployment benefits while part-time resident

[thevelaz]

I lived in NYS and was receiving unemployment.  I moved to CT in April and continued receiving unemployment benefits from NYS.  As far as CT taxes, do I enter any of the unemployment as CT income or all under NYS.  I'm filling part-time resident on both states.

[Vanessa A · Accepted solution]

For the time you lived in CT and received unemployment from NY, you will be taxed by both states on it.  As a non-resident, NY taxes any income you receive related to a trade or business previously carried on that state.  

CT taxes all income you receive while a resident of that state.  For the time you were a resident of CT, and are taxed by NY for the Unemployment, you would get a credit on  your CT return for taxes paid to NY.

So you will need to complete your NY return first, then allocate the income accordingly to CT, with a portion of it being allocated to both state.

Ex. You received $10,000 in unemployment.  You received $7,000 before moving and $3,000 after moving.  Your NY return will include the full $10,000 while your CT will include $3,000. 

[thevelaz]

thank you