Hello,

Thank you everyone for all the help. I have asked this question earlier, but still couldn't understand this TAX logic.

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

You consider ONLY income earned while in Mississippi, because, as a student, you are by law a non-resident of the state of Mississippi.