Income from closed business and moved to CA

I ran a single-member LLC using the cash accounting method with no employees
in NH from 1/1/2006 to 12/1/2006. I closed the business and moved to CA on
12/4/06 to take up fulltime employment. I received the last payment check
for the business on 1/11/07.

1) Since the business is closed, can I include this check in the 2006 final
federal and states tax return?

2) Am I part-year resident of both NH and CA in 2006?

Thank you
LC




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