Prorating Social Security on state taxes

Question

I was a part-time resident of CA & UT. Ca does not tax social security earnings, but UT does. Since I was a part-time resident could a prorate the federal social security earnings on my UT taxes?

Answer 1

Because you moved from California to Utah during 2024 at some point that year you established Utah as your tax domicile. That would make you a part-year resident for taxes for California from 01 January to X, and for Utah from X to 31 December.

The state of Utah as long list of tests to see if you have domicile in Utah

Whether you have a permanent home in Utah is based on a preponderance of the evidence (i.e., the evidence you have a permanent home is more convincing than any evidence you do not), taking into consideration all of the following facts and circumstances:

You need to determine when you established residence, and then divide the income accordingly. All checks received before establishing residency in Utah will be considered California income. All the ones after that date are considered Utah income.

You should also check the tax forms for California.

Answer 2

No, you cannot prorate income.

As a cash-based taxpayer, income is taxable when it is received. You know the dates of your moving to Utah, so you know exactly which of the payments that you've received are taxable in Utah. As such, you'll go through the bank statements and check the dates, and report the income received when you're Utah resident as taxable in Utah.