[HesInMe7]

I've researched previous posts about my question and need clarification regarding my unique situation:

Ghanaian, F-1/OPT, ending Aug 2008: no treaty benefits.

Went to undergrad and worked for 3 years thereafter in my home country. Over the last 4 years, I've been to the US on an F-1 visa twice: first in 2003/4 for one year, and secondly in 2005-7 for two years, with summer employment under CPT. I returned to Ghana to work for the intervening year (2004/5).

I'll be working in New York for the next year. I went to school in a different state. I might stay on if my firm files for, and I am successful at the H1-B. But since the new visa starts in Oct, I must leave the US when my OPT ends.

Questions:
1. Am I exempt from New York State taxes? Put differently, can I lay claim to non-resident alien status for tax purposes? I've reviewed the Gallagher v State of NY Tax Appeals ruling in which a guy on H1-B for 6 years lost his petition not to pay taxes, but is the OPT treated differently?
2. Can I claim deductions for "business related travel expenses"--or, as a previous poster put it, can I treat OPT as an extended business trip;) ?

Thanks!

[AtlantaTaxExpert]

1) You are NOT exempt from NY state, but you CAN file as a non-resident of NYC due to your F-1 visa status.

2) No.