32 V.S.A. § 5913 — Part-year residence

For purposes of this subchapter, if a shareholder of an S corporation is both a resident
and nonresident of Vermont during any taxable period, the shareholder’s pro rata share
of the S corporation’s income attributable to Vermont and income not attributable
to Vermont for the taxable period shall be further prorated between the shareholder’s
periods of residence and nonresidence during the taxable period, in accordance with
the number of days in each period. (