I lived in Texas until July 2008, then moved to NJ. I got married in August of 2008 in NJ. I earned income in both states with an employer matching the residency time frame (TX 01/08 - 07/08 and NJ 07/08 - 12/31/08). While TX has no state employment tax NJ does. Am I to file one federal form combining the wages and my NJ State taxes reflecting only income earned in a partial year when I moved to NJ? Secondarily, my wife did not work in NJ at all, so can I file jointly for NJ State and claim her as a dependent? Reason I ask is we lived together in Texas (not married) and she did work but not claiming her as a dependent b/c she did work. Thank you.