CA rental with Passive Loss, NYC part year resident

[blee]

I have a client who moved to NYC from CA beginning of July 2015, so will be filing part year NY and part year CA.
She has a rental property in CA that was rented out mid June - she has a passive rental loss of 8000.

Since the loss incurred mainly when she was a NY resident (except for a half portion of June), does this loss also apply against NY income or just CA? If so, then I should prorate the loss by the days in NY (exclude loss related to the June half)?

Thanks a lot for any help!

[Roland Slugg]

California taxes all of a person's income while he's a California resident and taxes a person's income from California sources while he's a nonresident. IF New York does the same, then the loss on the California rental property (or most of it, anyway) is reportable on your client's NY return. The entire loss is also fully reportable on his CA return, form 540NR.