Sometimes reasonableness must be applied. If the first state was one of the 5 that I mentioned, treat all of your income taxable in the first state, and then also file a part-year return for the second state. All of your income is taxable to state one, and the second state taxes the income you earned when you moved there, but will give you a credit for the tax you pay to state one on the telecommuting. To prevent tax insanity, treat your income as being earned in the state where you moved to, as it would be impossible and impractical to file 15 nonresident state returns.
Now, if the first state was not one of the first 5, then file a part-year return for the first state, only including in income the amount you earned while living there (you may need to apportion or allocate your income), and then, for the second state, file a part-year return for the remaining income.
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