Hello,

I'm looking for some advice about my state tax return. Thank you in advance for whoever can provide some guidance.

I'm from Georgia and arrived in New York in August, 2008. I filed as a Georgia resident for my 2008 tax return.

Now, I'm a little confused about New York state and New York city taxes. I have been residing in New York city ever since I arrived in August, 2008.

Do you think I can file a New York State return as Resident or should I file a Georgia State return because I lived there most part of 2008 ?

Thank you for your help.

Manira

If you are present in a state, then any income earned during this period, must be reported to the state. So you will file NY state return as part year resident.

To your resident state, which is Georgia for 2008, you must report your worldwide income for the year including income earned in NY state.
Read: Your U.S. Tax Return: Working or Living in Two or More states (http://taxipay.blogspot.com/2008/06/working-in-two-or-more-states.html)

If you are in NYC temporarily, then you file the NY state return as a non-resident andfile the embedded NY city return as a non-resident. This will exempt you from NYC income taxes.

You have moved to NYC permanently, then you should file as apart-year resident of Georgia and NYC/NY state.