[ilovepiano]

Hey all,
A question. I was in MS from 2002-2005 as an F-1 and did not file state taxes as my international advisor told me and other students not to bother since we wouldn't owe anything. Reading some of the posts it seems she was very wrong and I should have filed. I looked over my W2s and I should get a refund for all these years. Can I file the state tax returns to MS for these years now all at once to rectify this error? Do I need to compute a penalty into the return for not having filed?
And one more question. During 2002, 03 I had an ITIN, but got eligible for a SSN in 2004. So when I file would I put my SSN or ITIN on these two returns?
Thanks a lot

[vaya]

I am not familiar with MS taxation, but general rule is that there is only penalty for not paying taxes on time or paying not enough.

Then I would ask myself if the refund is big enough to bother.

Since you did not file any state returns, you have nothing to amend. Thus file regular resident or non-resident returns (whichever is required by MS state).

Me personally, I would you SS# as it is more reliable. The reason for all those ITIN and SS numbers is just simply to dentify and track you down.

Vaya

[AtlantaTaxExpert]

File all four years of MS tax returns. You need to get this done and mailed by Saturday, or MS will not honor the refund request for 2002.

You can mail all the MS return in one envelope. You can get the forms from the MS government website.