Background: I have lived in two locations during the 2004 tax year:
New York City and Massachusetts.  My work location is in Connecticut,
however, and this is where I earned all of my income.  My question
concerns the New York CITY tax: I understand how to compute the state
taxes

Question: How do I determine whether I have to pay the New York CITY
(not New York State) tax and, if so, how much?  If I am a part year
resident of NYC, how much do I have to pay?

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Clarification of Question by phil22-ga on 27 Feb 2005 14:22 PST

When I ask "how much," I am not looking for someone to walk me through
the tax forms.  Something like "40% if you spent 40% of your time in
New York City would suffice even if that ignores some of the details
regarding tax deductions, etc.  Please give me at least two references
about how you got this answer.