Hello,

I am a student from India(living in US for 2 and half years) and I am considered a non resident alien ( I will be considered a resident only if I stay in the US for 5 years). I file 1040NR-EZ for the Federal.

I moved from South Carolina to Alabama for work on OPT on 1st October 2008. Am I considered part year resident or part year non-resident for Alabama state tax?

I meet the requirements such as moving distance and purpose. But as such according to Federal rule I am Non-resident. Can someone please tell me which rule overrides which one?

Thanks

Check this post and the link posted by you
https://www.askmehelpdesk.com/taxes/tax-treaty-claiming-state-tax-336742.html

You may also check the residency requirements at Alabama state web site.

Mukata,
I had asked this question because my friends who are students in Al still file the NR form for the state tax.

Form 40NR. Thanks for your time and answers.

You are part year resident of AL.

Thanks for your patience :)

Just when I am convinced that I have to file 40NR(resident):

I get an email from Alabama Department of revenue :

Quoting their reply.

"You should file Form 40NR."


My question to them was :

I am a student from India(living in US for 2 and half years) and I am considered a non resident alien ( I will be considered a resident only if I stay in the US for 5 years). I file 1040NR for the Federal. I moved from South Carolina to Alabama for work on my student visa on 1st October 2008. Am I considered part year resident or part year non-resident for Alabama state tax? Should I file Form 40 or Form 40NR.

The states use different criteria for determining residency.

Based on your post, you were a NON-resident of the states of Alabama and South Carolina, not because you were an international student, but because you were a college student from somewhere OTHER than South Carolina and Alabama.

In other words, a resident of California who spend part of his college at a South Carolina college, then transferred to an Alabama college, would be treated the same way as you were treated.