Hi,

I am a F1 (international) student in the state of Minnesota. I have had regular assistantship income during Fall and Spring, while I did my summer internship for 3 months in Massachusetts. I wanted to know whether I will be considered as Non Resident or Part Year Resident (or both) in MA. And about any other details of the taxes. I am also confused about the MCC and the Health Care requirements.

Regards,

Since you were an international student on a F-1 visa, bu law you are non-resident to both Massachusetts and Minnesota. The healthcare law does NOT apply to you.

Hi,

Thank you for the quick reply. I understand being a non-resident of Massachusetts. However, I was present from Jan 2011 to May 2011 in Minnesota, and again from Sept 2011 to December 2011. So when I look at the tax instructions, I feel that I fulfill the substantial presence test of 183 days, due to which I would be considered as a Resident Alien (and not a Non Resident Alien).
Is there any fault with my understanding of MN state tax residency?

And about the MA state tax residency, Since I am a Non Resident I only have to fill and submit the NR/PY form right? Or do I have to fill the Form HC related to Health Care information too? It seems as if the Form HC is a compulsory form, hence I was unsure.

Regards,
Ajit

Ajit:

The policy of declaring visiting college students as non-resident to the state applies to U.S. students as well as international students, and was established as law back in the early part of the 20th century. Your physical presence in the state is irrelevant as long as you are under the F-1 visa.

As for Massachusetts, yes, you complete the NR/PY form. Once you mark the form as NON-resident, the requirement to complete the Form HC goes away.