In the US, your W-2 employer has to withhold your taxes on behalf of the state so they have to have your legal residence. I suppose you could file a tax return where you later claim that you weren't really a NY resident but a CT resident, but then you're going to have to file taxes with CT and pay out of pocket with penalties (since you were supposed to have them withheld from your paycheck) and NY will probably dispute your return, as they have documented proof of you being a NY resident. Especially if your income is high, which will be the case for many Google employees, it's a bad idea to have your residency in that dispute state where multiple states can claim you as a resident.