Hi:
Re 2006 taxes, I've lived in California entire 2006 and actually bacame a resident in October 2006. However, I worked in NY in 2005 and some money owed to me was paid in 2006, so I received a 2006 W2 from my previous NY employer. Appreciate if you can let me know if (a) I have to file NY State income tax and (b) if yes what forms would I need to file for CA and NY. Thank you in advance.

If NY taxes were withheld, you should file a NY tax return as a non-resident to get a complete refund of the withheld taxes; NY state has no claim on your 2006 income since you were NOT resident in NY in 2006.

For NY, the Form is IT-203.

For California, the Form is Form 540.