[wesstudent]

I study in CT, and will be interning in NYC for 2.5 months this summer. I am on an F-1 Visa and OPT for the summer, and I am a Singapore citizen.

My employer has pre-action requirements which include tax forms. However, I am very confused as to which state tax forms I should file.

I would appreciate some help.

FEDERAL FORMS
I understand that I will need to file the "Federal W-4 (NRA) - nonresident".

STATE TAX FORMS
1) Am I a resident of CT or NY for this purpose? I also earn income from campus jobs during the year.

"Connecticut - A person who is domiciled or has a permanent place of abode and spends more than 183 days of the year in the state. Excludes certain individuals domiciled in the state but present in a foreign country for at least 450 days during any period of 548 consecutive days."

"New York - A person who is domiciled in the state, unless: (1) the person does not have a permanent place of abode in New York, has a permanent abode elsewhere, and spends no more than 30 days of the year in the state; or (2) is in a foreign country or countries for at least 450 out of 548 consecutive days (approximately 15 out of 18 months), is not in New York for more than 90 days during the 548-day period, and does not have a permanent residence in the state where a spouse or children live for more than 90 days during the 548 day period."

While CT seems to apply as I spend more than 183 days in CT, clause 1 in NY states that I have to spend no more than 30 days of the year in the state. In this case, which should I abide by?

2A) Assuming I choose NY, I have to fill in "New York IT-2104 - resident". Do I also fill in "New York IT-2104-E - exempt" and "New York IT-2104.1 -nonresident"?

2B) Assuming I choose CT, I have to fill in "Connecticut CT-W4 - resident", "New York IT-2104 - resident", and "New York IT-2104.1 - nonresident" ?

3) Is there any other forms I need to fill in or anything I should put in my tax forms so that I do not get charged more taxes than needed? I have been reading the forums a little and it seems that some do not get charged social security and medicare taxes.

Thank you for your help!

[AtlantaTaxExpert]

Because of your status as an international student, you are a resident of NEITHER Connecticut nor New York.

However, for income earned in CT, you must file and pay CT taxes.

For income earned in NY, you must file and pay NY taxes.

Due to your F-1 visa, you are EXEMPT from FICA (Social Security and Medicare) taxes. MAKE SURE the NY employer is aware of this fact.