My daughter is a resident of Maryland, but worked in New York for 2 months in Spring 08. Then she worked in Maryland for 4 months in Fall 08. The rest of the time she was a FT college student (the college student plays no part in the question)..

Both states are using the total of both returns to figure tax on. NY does seem to be apportioning it and Maryland is crediting the NY tax to the amount owed. But still, it seems wrong. She's getting a huge refund from the feds. a small refund from NY and yet owes Maryland a huge amount

Do they really not just tax you on the portion of income earned in that state? It seems incredibly wrong to me.