[san93]

Hi

I am indian citizen in MA,USA on F1 Visa with OPT and have been in MA for the whole 2011.
I am filing 1040 NR for federal.
For MA state tax which form do I fill?
If I can choose to file as a resident or non-resident, which would be better for me?

[AtlantaTaxExpert]

Under state law, you are a NON-resident of Massachusetts due to your international student status.

[san93]

I disagree.

http://www.mass.gov/dor/individuals/filing-and-payment-information/guide-to-personal-income-tax/residency-status.html#Residency

"Visa status of a resident or nonresident alien does not determine his/her tax status. "
For Massachusetts Income Tax Purposes:
Regardless of taxpayer's residency status for federal purposes, Massachusetts relies on it own law in determining whether a taxpayer is a resident, nonresident or part-year resident

Residency Status

An individual is a full-year resident if:

His or her legal residence (domicile) is in Massachusetts for the entire taxable year; or
His or her legal residence (domicile) is not in Massachusetts for the entire taxable year but who:
Maintains a permanent place of abode in Massachusetts; and
Spends in the aggregate more than 183 days of the taxable year in Massachusetts, including days spent partially in and partially out of Massachusetts.

[AtlantaTaxExpert]

Look further into the DoR website and I GUARANTEE you will find an exception for students who come
From out-of-state (which, by definition, includes international students).

If you think it through, you will realize that such an exception is absolutely necessary, because wealthy people attend college. Without the cited exception, the passive income (interest, dividends, investments) that such wealth generates would be subject to the rather high Massachusetts state income tax. No wealthy person would tolerate that for long and would attend college in states that would tax their wealth.

[AtlantaTaxExpert]

Look further into the DoR website and I GUARANTEE you will find an exception for students who come
From out-of-state (which, by definition, includes international students).

If you think it through, you will realize that such an exception is absolutely necessary, because wealthy people attend college. Without the cited exception, the passive income (interest, dividends, investments) that such wealth generates would be subject to the rather high Massachusetts state income tax. No wealthy person would tolerate that for long and would attend college in states that would tax their wealth.