I worked in Iowa for 3 months, and moved to work in Illinois. I'm on F1 visa, OPT, resident alien for tax purpose. How do I claim China-US tax treaty when file state tax?

[chendanni93]

I worked in Iowa form January to March, 2018, and then moved to Illinois and worked from March to December. I know that I can claim tax treaty on federal tax return. But for state tax, since I'm filling as part year resident, I'm not sure how to claim the treaty. Shall I subtract $5000 from wages for each state returns? According to my search, both Iowa and Illinois accept China-US tax treaty.

[pk]

when the states recognize the Tax Treaty , you cannot get the same benefit twice ---- the federal benefit was $5000 and so you have to allocate the amount between the two states involved ( proportional to the income earned in that state ).  That would be logical path to follow