I moved on May 12, 2007. I earned a paycheck entirely from NY, my wife earned a paycheck in NY before we moved, and a paycheck in New Jersey after we moved.
Just use your paystubs to allocate the income. Your entire pay is taxed in NY. Since your wife changed jobs with the move, only her NY income goes on the NY return. You’ll receive a credit on the NJ return for the NY taxes you paid after the move. That’s what you’ll need to apportion, since NJ cannot tax the income you earned prior to the move.
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You will file a resident tax return for the time that you actually lived in NY and a non-resident for NJ, for the time that you lived in NJ, and worked in NY.
The same for your wife. Resident for when you lived in the state that you worked and non-resident, for when you worked outside of the state that you lived in. Also, you will need to file a nonresident for the income earned in NY, for NJ.
Income earned working in NJ while living in NJ gets allocated to NJ.
Income earned working in NY while living in NY gets allocated to NY.
Income earned living in one state while working in another state gets reported on boths states’ returns. If this occurs, you calculate how much tax each state charged on the income taxed by both states (do NOT include tax on income taxed by only one state in this calcutation) and then claim a credit for that amount on the return of the state of where you where living when you earned that income working in the other state.
Unearned income, such as interest, dividends, capital gains, unemployment compensation, etc., is usually allocated to the state where you were living.


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