I am an international citizen and according to the rules specified on the IRS website at this link, I am a resident alien from 2020 (For years before this my status was non-resident alien). I lived in the Indiana state for the entire 2020 and for state income taxes I have to file only Indiana State tax return.
According to the information on this Indiana DOR page there are two options:
- Form IT-40 for Full year residents
- Form IT-40PNR and for Part-Year Residents and Full-Year Nonresidents
Until the previous tax year (2019) I used to file Indiana taxes as Nonresident using the form IT-40PNR. Yes, I used to file IT-40PNR despite living in Indiana for the entire year. I am not sure why this was the case, maybe because I was an international citizen or maybe because I was a nonresident alien according to the IRS.
However, as I mentioned from the tax year 2020, according to IRS, I am a resident alien now.
So my question is: Will I be a filling IT-40 for Indiana from year 2020 or will I continue using IT-40PNR? Why I am asking this is because despite my tax residency (as defined by IRS) being changed to Resident alien from Nonresident alien, I will still not qualify for in-state tuition for Indiana state, if I had to pay tuition on my own. So for the income tax purposes also will I continue to be a full year nonresident for Indiana or not?
I know this is a complex questions so please feel free to get back to me if you have some doubts.