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February 18, 2023
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How do I apportion partnership income between two states?

  • February 18, 2023
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I am trying to understand how to apportion partnership income between two states after moving from one state to another. Last year I moved from MA to AZ and I also moved the partnership business to AZ. All the income comes from an online business and it is not tied to a specific state. I would like to use the "Sales Factor Only" apportionment method but it is not clear to me how to account for the sales in the month I moved. I moved in the middle of March and I am wondering how I should split the income for this month between the two states? 

Best answer by ThomasM125

You would assign the sales to the state you were living in when you made the sales. So, the last sale you processed before you moved would mark the end of the sales for that state.

1 reply

February 19, 2023

You would assign the sales to the state you were living in when you made the sales. So, the last sale you processed before you moved would mark the end of the sales for that state.

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antonAuthor
February 20, 2023

Thank you for your answer!