I am a green card holder, and about to file N400. I worked overseas most time in last year. When I plan to file tax return, I am sure I have to file the federal return as resident, but as to the state tax return, my CPA told me that I am eligible to file as part-time resident from the tax perspective because I spent much time out of US in last year (I am sure I meet the requirement for physical and continuous residency). But in N400, there is a questions: "Have you called yourself a non-U.S. resident on federal, state or local tax return?". I am not sure how to understand the non-US resident in this question. Does it only mean federal tax return (it asks specifically "non-US resident" instead of "non-resident")? From many USCIS documents, it seems it only means that I cannot file 1040NR and does not mention anything about state tax return. If I file part-time state tax return or even the non-resident for state tax, will it be any issue when I apply for the naturalization?