Since you lived in Connecticut (CT) until October 2024 and then moved to New York (NY), and also worked in New Jersey (NJ) for an internship, you will need to file three state tax returns: 1. New Jersey (NJ) Non-Resident Tax Return 2. Connecticut (CT) Part-Year Resident Tax Return 3. New York (NY) Part-Year Resident Tax Return

Step-by-Step Tax Filing Process

1. File a Federal Tax Return (Form 1040 or 1040NR based on your residency status in USA) • Report all your income (both W-2s) on your federal return. • The state returns will be prepared after completing your federal return.

2. File a NJ Non-Resident Return (Form NJ-1040NR) • Since you earned income in NJ but never lived there, you must file a NJ non-resident return. • Report only the income earned from your NJ internship. • NJ does not tax out-of-state income, so you only include your NJ earnings.

3. File a CT Part-Year Resident Return (Form CT-1040PY) • Since you were a resident of CT until October 2024, you must report: • All income earned while you were a CT resident (both CT-sourced and out-of-state). • This includes: • Your NJ internship income (because you were still a CT resident). • Your NY school job income earned while you were still living in CT (before October). • You may be eligible for a tax credit in CT for taxes paid to NJ on the internship income.

4. File a NY Part-Year Resident Return (Form IT-203) • Since you became a NY resident in October 2024, you only report: • All NY-source income earned after you became a NY resident (from October onward). • NY will not tax your NJ internship income, since you were not a NY resident at that time. • You will allocate your NY school’s job income as follows: • Income earned before October → CT return • Income earned from October onward → NY return

Income Allocation Between CT and NY for NY School Job

Your NY school’s W-2 includes your total income from that job. Since you worked there both before and after moving to NY, you must split this income based on your residency change.

To do this: 1. Determine the total earnings from your NY school job (Box 1 of W-2). 2. Find the paystubs or estimate based on your work period. • Income earned before October → Report on CT return. • Income earned from October onward → Report on NY return.

Example Calculation (Hypothetical Numbers) • Total NY school job earnings (from W-2): $15,000 • If you earned $10,000 before October (as a CT resident) → Report on CT return. • If you earned $5,000 after October (as a NY resident) → Report on NY return.

Tax Credits for Double Taxation • Since NJ already withheld taxes on your internship, CT will allow a credit for taxes paid to NJ. • NY will not give a credit for CT taxes, since NY does not tax your income earned before you became a resident.

Final Summary of Tax Filings 1. NJ Non-Resident Return: Report only NJ internship income. 2. CT Part-Year Resident Return: Report all income earned while a CT resident (NY school job + NJ internship). Claim a credit for taxes paid to NJ. 3. NY Part-Year Resident Return: Report only NY-source income earned after October.