I live in NJ. But I had moved with a friend of mine in Manhattan for about 4 months.
I worked in NYC for about 3 months. I got a job in NJ and eventually moved back to NJ.

I think as my stay was less than 180 days, I would not be classified as a NY resident.
Or Would I? Would I be classified as a Non-Resident working in NYC?

My employer has withheld NYC tax for 3 months. How do I calculate my taxes for NY, NJ and NYC?

Thanks,,

Lin

You will have to file in both NY/NYC and New Jersey. Your tax home is in NJ Tax is calcutlated by apportioning income to the correct tax agency, After completing NY, you can a tax credit paid to NY against NJ tax.

You were a part-year resident of both NY and NJ. Consequently you submit IT-203 to NY and NJ-1040NR to NJ, as part-year residents of each. These same forms also cover any time when you lived in one state but worked in the other (i.e. you were a non-resident wage earner). Be careful that you properly apportion your wages earned to the appropriate times covering your residency in each state. Also, note that you owe NYC residential tax for the 4 months you were living in NYC.