Here's my situation:

I was laid off from my financial job in New York City in early 2008, and received a lump-sum severance payment, taxed as regular income (with all federal, NY State and NY City Resident tax withheld). At the time, I lived in NYC.

I moved to New Jersey on Sept 1 of 2008.

As my previous employer took out NY CITY taxes as if I had been living in the city the whole year, am I not entitled to a refund of 1/3 for the months that I was NOT a NYC resident?

Thanks for any help!