I'm a student in NY state and worked at an internship last summer in NY. Also during 2006, I worked in NJ, which is where my home is. Which tax forms do I file? I thought I would file IT-203 for NY, the nonresident return, but there is a statement that says "If you maintain living quarters in NY and were in NY for more than 184 days of 2006, you are considered a resident for tax purposes." As I am a student, I clearly spent more than half the year in NY. Furthermore, I live off-campus, so technically, I have 'maintained living quarters in NY' (I'm renting an apartment). This being the case, am I a resident or nonresident of NY? Thanks

By law, visiting college students are universally considered NON-RESIDENTS of states where they attend college if the state is NOT their home state. You are a non-resident under that provision.

That said, you DID earn money in NY state, so you have to file a NY state income tax return, as well as a NJ state income tax return.

The credit NJ allows for taxes paid in NY will completely offset any NJ tax owed.