State Tax Apportionment Calculator
Apportion income between states based on residency and source rules.
State 1 Information
State 2 Information
Days-Based Allocation
| State | Days | Percentage | Rate | Apportioned Income | Tax |
|---|---|---|---|---|---|
| California | 180 | 49.3% | 9.3% | $ 120000 | $ 11160 |
| Texas | 185 | 50.7% | 0% | $ 80000 | $ 0 |
| Total | 365 | 100% | $ 200000 | $ 11160 |
State Tax Summary
California Tax:$ 11160
Texas Tax:$ 0
Total:$ 11160
Effective Rate:5.58%
Credit Available:$ 0
State Tax Rules
- 183-day rule: Many states use 183 days to determine residency
- Domicile: Permanent home location determines tax home
- Source income: Wages taxed where work performed
- Investment income: Taxed at domicile state
- Credit mechanism: Resident state credits tax paid to other states
Recommendation
Texas has 0% state tax. Spending 185 days there reduces California tax exposure. California tax on $120000: $11160. Consider domiciling in Texas to eliminate California tax entirely on investment income.
Apportionment Key Points
- 183-day rule for residency
- Domicile determines tax home
- Wages taxed at work location
- Investment income at domicile
- Credit for taxes paid elsewhere
- Part-year resident rules
- Non-resident filing requirements
- Track days carefully
- Move timing considerations
- State-specific rules vary