Resident or Non Resident for MA State? As F1 Visa/OPT - I Am Non Resident for Federal
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
2. TIR 95-7: Change in the Definition of "Resident" for Massachusetts Income Tax Purposes
So which form should I file for state tax filing ?
FORM -1 or FORM 1- NY/PY??
Thanks.