see this:

来源: 2009-03-31 18:27:07 [博客] [旧帖] [给我悄悄话] 本文已被阅读:

i assumed that:

1. u have two w-2's: one indicated that your salary is from NY and one from MA.

2. you lived in MA from Jan to Oct, in NY from Nov to DEC,2008.

then YOU need to file part-year resident tax returns for both states.