The rules are different between the IRS and the state of New York.
Please read carefully the 2 documents in my previous reply.
You are compliant with the IRS as you can use $0 as your 2007 tax liability if you not required to file a Federal tax return.
For New York, it is specifically stated that in order to use the previous year tax liability as a reference. you must have filed a tax return and that return must be for a full 12-month year.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
