41 CFR 302-17.10 - Which expenses should I report on my state tax returns if I am required to file returns in two different states?
In most cases, your state tax return for the state you are leaving should reflect your reimbursement or allowance, if any, for househunting expenses and your reimbursement or direct payments to vendors for real estate expenses at the home you are leaving. All other taxable expenses should be shown as income on the tax return you file in the state into which you have moved. However, you and your agency must carefully study the rules in both states and include everything that each state considers to be income on each of your state tax returns.
Title 41 published on 2015-09-24.
No entries appear in the Federal Register after this date, for 41 CFR Part 302-17.