Hello,

Thank you everyone for all the help. I have asked this question earlier, but still couldn't understand.
I am a student from India on F1 in MS since 2004. My wife is on dependent F2 visa, we got married in 2008. From Jan-May 2008, I worked part time on campus in University in MS. From May15-Dec15 2008, I worked as an intern in Washington State (where there are no state taxes). I returned back to univ in Dec last week.

Now, I understand that when I file federal, I have to sum up the total income and then claim dependent and personal deductions. For MS state returns, do I need to sum up the total income and calculate the state tax or should I consider only the income earned in MS. Since I stayed more than 183 days in WA, am I now a resident of both WA and MS? My wife came to WA directly in May, and came to MS in Dec. Is she resident of WA or MS?

Also, when I file MS state tax return, do I need to file as resident or non-resident? I am a bit confused as to how much I can claim for exemption for dependent? Considering my 7 months internship in WA and presence in MS since July 2004.

Thanks a lot

As an international student, you are, by law, a non-resident of the state of Mississippi.

That being the case, you did NOT need to report your Washington income on your Mississippi tax return.

If you did so, you can get the income taxes paid on the Washington income back by amending your Mississippi return.