sold aptm moved to CT now comes the ugly NY accrual

Get a tax accountant.

You were a NY part-year resident, there is a form for this.

http://www.tax.state.ny.us/pdf/2008/inc/it203i_2008.pdf

Did you establish any kind of residency in CT on Jan 1st? (drivers license, utility bill etc)

If so, you might be able to prove that you were not a part time NY resident in 2009.

How long did you live in the apt before you sold? just under the 2 year tax exclusion? I believe you might be able to get a partial exemption if u can prove u had to sell because of work. Ask a tax acountant

No.

If the property was in NYS, you owe NY tax on it. Formerly, if it was a co-op, since you owed just shares, you could get out of the tax if you moved out of the state first. But they closed that loophole.

Please do not take tax advice form anyone on SE. Seriously, don't... unless you have a secret desire to get audited and pay penalties.

alpine: agree completely, yet it may serve as a useful forum. Lets say you know zero about taxes. When HT1 shows up at his accountants office to discuss his liability, he now has a few keywords he could have learned to about before he goes..."part-year resident, 2-year exclusion, etc..etc..even bad info is good if you then research it on your own.

Well, I went through the same issue when I sold my co-op & moved to Florida. You can search for it on NY's website.