Hi-
I am a 21 year old student attending a college in New York. Last summer (2007) I stayed on campus - as opposed to coming home and living with my parents in Massachusetts - and worked/earned an income through the school. However, the previous winter break, which ended in middle-January 2007, I did live at home and worked in Massachusetts. Which state tax forms should I be filing? NY Non-resident, or part-time resident? MA part-time resident or full-time resident?
Thanks very much.

AtlantaTaxExpert

You are a full-time resident of Massachusetts and, by law, a non-resident of New York.

However, you still have to file a NY state income tax return and pay taxes on income earned while in NY state.

Massachusetts will also tax that NY state income, but they will give you a credit for the taxes paid to NY state to avoid double taxation.