I'd like to ask a couple questions and then maybe rant a little Background: I'm a graduate student and a full-time Virginia resident. I spent my summer in Connecticut for an internship and earned about $10,000 in CT. My wife did not earn anything in CT last summer. We both have some income in the state of VA for '05. Questions: 1) Do I have to pay VA state taxes on the money I earned in CT? I've been using TurboTax online and I've either screwed something up or I do have to pay VA state taxes on that money. The way things are currently showing up I actually will end up paying more in VA state taxes than in federal income taxes. 2) Could someone help me with the definition of Resident, Part-Year Resident, and Non-Resident? I believe I am considered a non-resident of CT since I lived there for only 3 months with no intention of staying there. My driver's license and voting registration all remained in VA. Am I correct about this, or would I be considered a Part-Year resident in CT? 2a) Do I claim Resident status in VA or Part-Year? I have assumed Resident, but I guess that might change depending on the answer to question #2. Rant: If I'm correct that I'm a non-resident of CT, then I would like to register a quick complaint. My wife and I filed our federal tax return as "married filing jointly." However, if you're a non-resident of CT and your spouse does NOT have any income from that state, then you must complete a new FEDERAL tax return as "married filing separately" and submit that to CT. You can still file to the IRS however you'd like. So, if I'm correct that I'm a non-resident, I will have to complete a new federal tax return which is pretty annoying. Thanks in advance for any help.