Hi,

I'm trying to figure out my filing status for New York State and City taxes.

I'm a french national under an H1-B visa that started in October 06. Last year I filed as a Part Time Resident as I had only lived in the NYC for 3 months. But what about this year? I lived in the NYC for a year but I read that as my visa was only 3 year long I could tell the NY State and City Tax Authorities that I maintened a permanent home in France (though that will be hard to prove as I don't have a house or appt in France and my parents live in the US)...

What should I do. File as Non Resident or play nice and just pay my taxes (I'd rather be in the first instance but I also want to follow the rules)...

Thank you very much for you help
Tibo

You should file as a resident. You would need to rely on the treaty to say you are not a resident. From what you have said, you would not be able to rely on the treaty. Further, the treaty can only apply for federal tax purposes and not for state tax purposes.