Prorated personal exemption
About Prorated personal exemption:
Prorated personal exemption is the amount allowed to a resident multiplied by the Deduction and Exemption Ratio, Line 14g, the numerator of which is some States (like Massachusetts) gross income (from sources within some States (like Massachusetts)) and the denominator of which is some States (like Massachusetts) gross income from all sources, as if the taxpayer were a full year resident.
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