Changed states, how to handle schedule D?

what income goes where.

I am trying again.

Location of your account is not relevant. What is relevant is in which state you were a resident at the time the income was credited to your account and for sales of assets, where you were a resident on the date of the transaction.

E.g., if you were a MA resident until 7/1/12, then investment income (interest, dividends, etc) credited to your account before 7/1/12 is MA source income. Any sale of capital assets that took place before 7/1/12 is MA source gain or loss. Investment income and asset sales after

As to assembling your tax returns....

I am not aware that MA requires you to send a copy of your Federal return with your part year return. I am only aware that they require the federal Schedule F if applicable. CA does require the full federal return be sent with a part-year CA resident return.

If I am wrong about MA and they want your Schedule D, then you send them your Federal Schedule D. For CA, you send them your federal tax return. You do not fudge any numbers. You do not send any explanation.

I moved on 6/25. That same date I moved all my investments from one account to another. So all the income in the first account is MA; the second is CA.

So, I just fill out the forms, send them what they want, and trust they can figure out why they didn't get income from both accounts? If that is adequate, it is easy enough. I would have thought more was required.

to another. So all the income in the first account is MA; the second is CA.

figure out why they didn't get income from both accounts?

You are filing part year resident returns in both states. Both CA & MA tax forms ask you for your period of residency. Both states have schedules that apportion your income between the time of residency and the time of non-residency.

to another. So all the income in the first account is MA; the second is CA.

figure out why they didn't get income from both accounts?

You are telling me that even though I can tell them exactly what my income was while a resident of their state, they will ignore that and divid up my total income based on time of residency!

Well, they are both high tax states, so I guess the net won't matter much, but it doesn't seem right.

Thanks.

while a resident of their state, they will ignore that and divid up my total income based on time of residency!

it doesn't seem right.

No, that's not what he's telling you. "Apportion" does not necessarily equal "prorate".

You tell each state what part of your total income is taxable to that state, and sign under penalties of perjury. If they don't believe you, they may audit your claims, just like any other part of your return. I suspect anything that looks reasonable would not trigger an audit.

No need for explanations. If they have questions they will ask you and you can reply then. To make it clear for yourself you can put in the description instead of "100 XYZ" put "CA: 100 XYZ".