Question

moved from TX to RI... RI partial-year resident with W-2 income in CT and MA

Forum|Forum|6 years ago
March 30, 2020
1 reply
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In May 2019, I moved from TX (no income tax) to RI to start a job in CT. My wife started working in MA. We both have W-2s from TX, CT, & MA. Now we commute from RI to MA and CT. For CT & MA non-resident returns, it wants AGI from 1040 (line 8b). Since I moved from TX, can I subtract out the AGI from our TX W-2s? Are we allowed to make a part-year AGI adjustment for CT & MA non-resident returns?

Without an AGI adjustment my RI1040NR-MU says I can only take a small fraction of the tax credit in CT and MA for RI part-year resident income tax because of our TX incomes. That doesn't sound right to me.

M

MAK70

No, you cannot subtract out the Texas income from the AGI.

Massachusetts, Rhode Island, and Connecticut have progressive tax systems, which means the higher the taxable income, the higher the tax rate. They all use the Federal AGI to determine the tax rate then apply that rate to the state-source income.

L

liuderuiAuthor

Thanks for the info. I file married joint return. Would filing separate returns help?

JohnB5677

Be sure all of your states are Non-resident or Part year resident. You will then allocate the total income between the two states you lived in. That would be TX and RI. Now, from RI, you also worked in MA and CT.