[csgirl]

Hi,
I am an Indian student with an F1 visa, and was living until Dec 31, 2009 in MN. In Fall 2009, my adviser from MN moved to FL, but arranged to pay me for some of my work under a contract from his institution at FL, while I continued on in MN. I checked with the international student office at my university in MN, who said that since I had finished all the requirements for my degree, I could treat this work I was doing under my adviser in FL as a "paid internship". So, I registered for 1 credit in MN and was paid from FL for the last semester, in addition to my assistantship from MN.
For this year's taxes, I have a received a W-2 from my school in MN and a 1099-Misc from the school in FL. Since I have been living in the US for the past 10 years, I have been filing as a resident for tax purposes for the past five. My questions are these:

(1) Do I file only a Schedule C, or both a Schedule C and a Schedule SE? In my 1099-Misc, only the box for Nonemployee compensation is filled ($4500) - i.e. I was not taxed anything on the income noted in the 1099.

(2) From what I understand, FL does not have a state income tax. However, do I include the income on my 1099-Misc when calculating my MN state tax, since I was living in MN the entire time, though I was being paid from FL?

Thanks!

[MukatA]

1. Yes, you will pay SE tax.
2. Yes. Any income earned while present in MN is MN income. Your U.S. Tax Return: Working or Living in Two or More states