Hi - I had one company send me a W2 for MA and a W2 for NY that reports the same amount of income in each State Income box. If I say that I made 8800 in MA and 8800 in NY per my W2s, then it looks like I made 2x the amount of money in 2007. I ONLY worked in NY, although I live in MA, so I don't even understand why I got to W2s in the first place. Any suggestions on how to declare my income on my state tax returns? Thanks...

Your employer is correct.
You will file NY tax return and pay taxes as nonresident on the income earned in MY.
You will also file MA return since you lived in MA. Report the income as on W2. On the MA return claim credit for taxes paid to NY.