Hello,
I have a question about how to allocate income between two states.
I rented a truck when I moved from State A to State B. The company I rented from had a trailer that needed to be transferred to one of its facilities in State B, so they asked if I would tow it in exchange for a credit toward the cost of my rental. I agreed and received the credit in the form of a partial refund. In other words, I paid in full for my rental before leaving State A and then received a partial refund after I delivered the trailer to its destination in State B. I think I should report the amount of the credit as "other income" on my tax returns. (Please note I have already researched the question of whether the credit was a non-taxable discount as opposed to taxable bartering income.)
For purposes of my state returns, to which state should I allocate this income? Because the facility where I picked up the trailer and the facility where I dropped it off are owned by the same company, it isn't clear to me which state was the "source" of the income.
