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With regards to pro-rating - if for your chosen 12 month period it's not 'exactly' 7 months in country a and 5 in country b, but rather about 7.5 months and 4.5 months, do you calculate it the most exact manner or just round to the nearest month? How accurate must we get?gordon wrote:They would prorate the income of the country where you'd worked longer. Let's say that you were in NZ through December, and since then in the US. The window of time in which you could claim income is from April 06 through June 07 (15 months). You choose a twelve-month, say June 06 - May 07: seven months in NZ and 5 months in the US. You take the earnings from the 7 months in NZ and find the 12 month equivalent (take the 7 months earnings, divide by seven, and multiply by 12).