Client lived in SC for years and worked in NC for years.  In July the client sold his house in SC, had taxable gain and moved to NC.  So from July - December, he is a part-year resident in NC where he is employed.  All withholding is in NC.   Am I correct that all the earned income is fully taxable in NC, but only the prorated amount of income is taxable in SC because he moved out of SC?  Also, is it correct that the gain on the sale of the house is only taxable in SC because  he lived in SC at the time of the sale and it was located in SC?  Any advice on this would be so appreciated; I don't know who to turn to for advice.