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Is the following valid?

By the way, I was born, raised, and went to college in NY, and have done nothing official to sever residency ties with the state... other than begin graduate school in MA and live in the school's graduate dorms.

2009: Part-year resident in NY for the first 2/3 of the year, then a nonresident in MA for the last 1/3.
2010: Nonresident in MA for the first 1/2 of the year, then a part-year resident in MA for the second 1/2 of the year after renting my own apartment (and a full-year resident starting in 2011).

If I call myself a part-year resident of NY for 2009, then neither NY nor MA can tax my graduate stipend, which is on a 1099-G as a taxable grant (which is unearned income), and technically not sourced from either state (because it doesn't require any rendition of services and doesn't qualify me as an employee).

So, is it valid to live a tax year as only a part-year resident and a nonresident, without full-residency in the background?

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