Business Travel: Can I apportion my state income for tax purposes?

[albireo13]

I spent a number of weeks on international business travel and file a state income tax return (Mass.).
I was wondering if I can claim that income during those weeks are not state taxable.

 Anyone else know this?  I'm still looking but haven't found an answer yet.

Thx

[maizefolk]

I believe the short answer is no.

In at least most states, maybe all of them, the state taxes residents on their total annual income, regardless of where it was earned. They also tax nonresidents on income earned in the state, and you can generally get a credit for taxes paid as a nonresident when you file your state tax return in the state in which you are resident.

The fact that once you are a resident a state gets to take you on worldwide income is why New York, for example, will carefully track wealthy taxpayers and jump on them for taxes owed on all income the minute they hit 183 days in state (and they get to round up every partial day to be a complete day).

[SeattleCPA]

I believe the short answer is no.

In at least most states, maybe all of them, the state taxes residents on their total annual income, regardless of where it was earned. They also tax nonresidents on income earned in the state, and you can generally get a credit for taxes paid as a nonresident when you file your state tax return in the state in which you are resident.

The fact that once you are a resident a state gets to take you on worldwide income is why New York, for example, will carefully track wealthy taxpayers and jump on them for taxes owed on all income the minute they hit 183 days in state (and they get to round up every partial day to be a complete day).

+1

[Fomerly known as something]

No.

To my knowledge, the only income taxes that can be proportional are income taxes placed on "non residents."  I do this for local non resident taxes, my work office is in a city that has a commuter tax but I also do a ton of business travel/have many days where I'm not in the office.  I do not live in the city where my office is.  I can prorate my city taxes but I cannot prorate the state tax because I am a resident of my state and the USA.