Hi, I hold O-1 visa. I'm from the UK. I have been working in NYC for the past seven months, do I need to pay city tax? I will be doing the same next year also but living in New Jersey.

The O visa is a work visa, so if you worked AND lived in NYC for seven months in 2009, you will need to pay BOTH NY state and NY city income taxes as a part-year resident.

Once you move to New Jersey, you are relieved from paying the NY CITY income tax, but you pick up the requirement to file a New Jersey state income tax return.

You will probably pay NO New Jersey income tax due to a credit authorized for the NY state taxes paid, but a New Jersey return WILL have to be filed.