[yigenji]

Nothing.

[ebaines]

You can have only one primary residence at a time. You need to figure out where that was after Jun 17. Did you spend more nights at the apartment in NJ or the one in NY? That will determine which state you was your primary residence. If you spent more nights in NJ from Jun 17 through the end of the year then you're OK - NJ is your primary residence and NY is your vacation home. But if you spent more nights in NY after Jun 17 then you have a problem - you should have filed a part-year resident return for both states, and a non-resident return for NJ to cover the period Jun17 - Dec 31.

For 2007 you will probably have to file income tax for NJ as a part-year residence (if you earned money in NJ during the period of Jan 1 through the date of the move to the west coast), and also a part-year resident form for the state you have moved to ( for the period from the move date through Dec 31).

[AtlantaTaxExpert]

Ebaines covers it rather well; no comment!