I was laid off from my job in NY in October 2006. I moved to CA from NY in January 2007. I received severance pay and bonus pay in March 2007 that was related to my previous job in NYC. NY's state tax rate is 6%, CA is 9%. My accountant is saying I have to pay the difference b/c my previous employer only withheld 6% and when it was paid, I was a CA resident. Does this make sense? I would have thought since the severance and bonus was earned in NY and in 2006 before I moved, I would pay NY tax