Tax Exempt Interest Dividend - only added back to home state?

[Websearcher]

Tax Exempt Interest Dividend (from mutual funds) - Home state is CT but also file NY non-resident state taxes. Question is - the tax exempt interest dividend are added back only to the home state, right? I shouldn't have to add these back also to NY?

[AmyC]

1. Yes, resident state.

2. You will not add them as NY income if not earned while living in NY. NY taxes all income and then prorates based on the federal income to create the NY tax liability.

[Websearcher]

Thank you!  Appreciate your taking the time to answer.