Hi,

I am an Indian national with an F-1 visa as a student in PA. I had income in PA in 2008 and have a W-2 for that. I had an internship in NJ in summer of 2008 and have a W-2 for that.

I have to file my federal taxes as a non-resident. So I have to do the same for both PA and NJ. But I have a problem of PA and NJ being reciprocal states.

Here are my questions -

1. Do I have to report my NJ income to PA ?
2. In the non-resident form of NJ - there are the following two questions -
i. State of Residency (outside NJ) - Should I say PA or leave it blank as I am a non-resident in PA ?
ii. NJ Residency Status - Period of NJ Residency - Should I provide period of internship or leave it blank as I was a non-resident of NJ ?


Thanks in advance for the help.

1) Negative. Report your NJ income on the NJ return and PA income on your PA return, because, as an international student, you are NOT a resident of EITHER state.

2) Submit both state tax returns as a non-resident.