I live in NYC, but work in NJ. My company did not withhold NY tax for me but only NJ state tax. I never live in NJ. So I think I am a NY resident for the whole year. My NJ state income tax withhold is 314. Since the company did not withhold NY tax for me. When I was trying to fill in the IT-210, I found out that I need to give the NY state tax for more than $1,000.

I was wondering given the fact that my salary is low with only $21500, why do I have to pay so much tax? I am single and do not have other income. In this case, how can I fill the NY and NJ tax forms?

And My W-2 box 14 has the following items:
NJ-SDI: 108
NJ-SUI: 82
NJ-WFD: 9

Can I get back these withheld and apply to NY state?

2007 is my first year to work in the US, so I am so confused with my tax situation. Before getting a paid preparer, I do wish to figure out how to fill in tax forms. Tks.

You should first complete a New Jersey non-resident income tax form. From this you will see how much tax you owe NJ, and you may be fortunate enough to get a refund. Then you complete a NY state income tax, and you will see that they give you a credit for the taxes you paid to NJ - don't forget to include that! Your tax liability to NY State should be quite low; however, because NY State has higher tax rates than NJ, you probably do owe them something. You will also owe NY City resident tax.