[goodtoy1229]

I have read couple previous posts regarding the issue. But it seems their examples can not completely fit my situation - OH and MI, since these 2 states have reciprocal agreements.

I got married in September last year. I and my wife (US citizen) live separately in 2 states since then. She is MI resident and she has MI-based income. I live in OH (> 8 months in 2008) and have OH-based income. However, as to my residency status, I thought that since I was taking F-1 visa and a non-resident in the US (for federal purpose), I probably was not a resident in any state in the US in the past five years.

Here are my questions for filing the 2008 state return...

(1) For federal purpose, I become a resident this year (it is my 6th year). In this case, can I still claim I am the resident of MI instead of OH since I got married last September in Michigan and would like to move back to Michigan living with my wife?

(2) We have filed the federal tax jointly. If I am an OH resident, should we file the state tax jointly in both MI and OH? If so, should I report her MI-based income in OH tax? Conversely, should she report my OH-based income in MI tax?

(3) Based on the reciprocal agreements between these 2 states, if I am a MI resident, can we report jointly all my OH income as MI income, file an OH return to get all my withholding back, and then report my wife's income in MI and pay any additional we need to due to the portion of OH income?

The situation is very complicated. :( I'd really appreciate your answers...

[AtlantaTaxExpert]

1) For your federal rteurn, it makes no difference which state you claim as domicile.

2-3) If you use the recipricol agreement, you file Ohio as a non-resident to get all of your withholidng back, then claim ALL income on your Michigan return and pay taxes ONLY to Michigan.