I have two tax questions:

In 2003 I filed my taxes in MI although I really hadn't been in the
state that year. In 2004 I took my tax info to H&R Block and thought
I'd do the same thing but was warned that I could get in big trouble.
Why? I asked. I don't really live anywhere. I work in NY, my old
apartment is in MI where my ex-wife lived. For this reason, I used MI
as my mailing address for that year. In 2004 I got my drivers license
switched to WI and my mailing address was also switched. My ex-wife
moved so I started using my parents' house in WI for my mailing address. And
I just happened to be in the state when my license expired. But the
truth is I live in Thailand more than the U.S.

The problem is I paid taxes to MI when I should have paid them to WI.
Now MI has about $1,600 but WI will want $2,000. What can I do to not
be out all of this money? Will I really have to pay two states' taxes
because I didn't switch my W4 form at work? I've been trying to figure
this out since last April so my 2004 taxes are getting quite late...

My second question is this:

My wife is Thai and lives in Thailand. She has no SS number so will
need an ITIN number. If I understand correctly, I just send the W7
form along with my taxes. Would this still be the case if I filed for
2004 and 2005 together? Or should I file the 2005 first, wait for the
ITIN number, then send in the 2004 taxes?

What would constitute a good answer? I'm not sure. I guess for $25
just one that sounds reasonable.

Thanks for any help!
Bruce

For what it's worth, I'm a undergraduate business student at a Big Ten
school in Michigan. I volunteer weekly helping to prepare lower income
families tax returns. I'll run it by my volunteer supervisor, a
distinguised accounting professor, and see what he says. I'd be
curious to hear myself.

MI and WI have a reciprocity agreement. If two states have a
reciprocal agreement and an individual lives in one of those states
and works in the other, the individual will only be subject to the
income tax in the state where he lives. Maybe this is a starting
point...

Thanks for the comments. I thought the two states had a reciprocal
agreement but I'm not sure how that would help me here. Wisconsin is
still going to want their money, right? That's the state I "lived" in.
Oh, the time is ticking away isn't it? Four days left... :-)