You will file a part-year resident return for New York (from January through September) and a part-year resident return for California (October through December).
For the New York job (from January through June), you only are liable to New York State tax because you lived and worked in New York. For the California job, you will still be responsible for New York tax up until the time you relocated because you earned the wages in New York as a New York resident.
This agrees with the tax law of California, which states that the source of income from services compensated by wages for nonresidents is the location where the services are performed, not the location of the employer. Therefore, you will have to allocate your California wages between the amount earned in New York and the amount earned in California.
Once you relocated to California, you will only be responsible for California tax since you are earning your income in the state.
Lastly, it is suggested that you prepare the return for New York State first, followed by the return for California.
For more information, please see How do I file a part-year state return? and for instructions on how to allocate your income, please see How do I allocate (split) income for a part-year state return?
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