I would like to know if my 2007 bonus should be considered as New York source income or not or should it be all foreign earned income.

1. I worked in NYC from 1/2007-5/2007, then moved to work in UK since then.
2. My 2007 bonus was paid in 2008 and was on 2008 W-2, and some NY state tax was withheld. I worked in UK for the whole 2008.
3. Should any part of my 2007 bonus be considered as New York Source income? My bonus has nothing to do with my work in NY (in 07) and it wasn't announced until Nov 07, when I already resided in UK.

Any advice would be much appreciated.

In my opinion, the bonus is NOT NY or NYC-related and therefore should not be considered NY or NYC-sourced. This being the case, it should not be subject to either NY state or NY city income taxes.

If the bonus partly related to services performed in NY, then the bonus would be partly taxable in NY.