I own a house in Maryland (was primary residence January-September 2007), had earned income in MD from Jan-April 2007, moved to NJ October 1st and have earned income in New York October-December 2007 (state on drivers license is still Maryland, and I am renting the studio in NJ, while I still own the house in MD). These are two different employers.

I received a W-2 from MD, NJ, and NY. (Why did I receive a w-2 for new Jersey?)

Where am I filing for state? Do I need to file 3 state returns?

Am I a 'part-year resident' in each state?


Thanks in advance

You are a part-year resident of MD, a part-year resident of NJ, and non-resident worker in NY. You will need to do the following:

1. File a part-year resident return for MD, for the period Jan - Sep.
2. File a non-resident return for NY State, covering your employment there.
3. File a part-year resident return for NJ, for Oct - Dec. NJ will give you a credit for taxes paid to NY state, so be sure to do the NY return first.

In determining residency it doesn't matter whether you own or rent - what's important is where you sleep at night, and since you are employed in the area, this makes the case pretty solid for NJ starting in October.

One hint regarding having worked for multiple employers - if your income is over $97.5K for the year you may have overpaid SS taxes - be sure to check that the total of SS withheld by both employers is not greater than $6045. If it is, don't forget to claim the overpayment on your 1040.