I have spent all my days in MA, USA for the year 2008 and about 4 months in 2007. For federal, I agree that I am a non-resident alien with respect to my visa status (F1/OPT). But how about STATE TAX? Am I a resident of MA State??

I came to know that, VISA status willplay a factor for federal tax but NOT for state tax. So they told me that as I have my bank accounts, rented lease house etc, in MA and as I have lived here for more than 183 days and for the complete year... 'I am a resident of MA'.

But my question is, this substantial presence test is not taken into account for FEDERAL TAX(because of my F1 student visa status/OPT). So I am a non-resident! But with respect to state, I AM A RESIDENT!! Is it true?? Is it not contradicting?

Igot 2 links for the same
1. Residency Status (http://www.mass.gov/?pageID=dorterminal&L=5&L0=Home&L1=Individuals+and+Families&L2=Personal+Income+Tax&L3=Current+Year+Tax+Information&L4=Guide+to+Personal+Income+Tax&sid=Ador&b=terminalcontent&f=dor_help_guides_abate_amend_personal_issues_resi dencystatus&csid=Ador#Nonresident)

2. TIR 95-7: Change in the Definition of "Resident" for Massachusetts Income Tax Purposes (http://www.mass.gov/?pageID=dorterminal&L=7&L0=Home&L1=Businesses&L2=Help+%26+Resources&L3=Legal+Library&L4=Technical+Information+Releases&L5=TIRs+-+By+Year(s)&L6=(1990-1999)+Releases&sid=Ador&b=terminalcontent&f=dor_rul_reg_tir_tir_95_7&csid=Ador)



So which form should I file for state tax filing ?

FORM -1 or FORM 1- NY/PY??

Thanks.

Sure, it's contradictory, but the state's definition of residency does NOT factor in visa status.

No, the fact that you are a STUDENT probably makes you a non-resident, because most states do not force students from other states or countries to assume residency status even if they are presen year-round. You CAN choose to be a resident (and you may want to, because MA may have some tax breaks for residents), but you probablyu do not have to.

I am here on a J1 visa under the intern category. I moved here in June, so have spent more than 183 days in MA in 2012 with this visa status. Am I a resident?

I was employed by an institute as an unpaid intern for the first couple of months here and then was hired as a paid employee, technically by a new employer. Do I need to file 2 separate tax returns even though I did not receive any payment from the first institute?
When filing for my returns as a paid employee do I only include details from this time, e.g.. Number of days here, total rent paid?

Redundant question; already answered.