NY Residency: Part-time or non-resident?
I went to Columbia University from Jan-May 2008 and kept my permanent address at my parent's home in Washington.
After graduating from Columbia, I moved home to Seattle and then back to New York City for my job where I worked July-December 20008. I worked in NYC and paid NY state and local taxes.
I am being claimed on my parent's 2008 taxes as a dependent since they supported me 7 months in 2008 and I still have my WA state Driver's License even though I rented an apartment in NYC for six months. I have since lost my job and plan to return to Seattle.
For my 2008 taxes am I a permanent WA resident and a part-time NY resident? Am I a NY nonresident ? I cannot find these definitions of residency on the NYS Dept. of Taxation and Finance. What forms do I need to file? Do I need to file IT-360 and change my city resident status? Are there any major differences on form IT-203 between a nonresident and a part-year resident?
Thank you for your help.