F1 to H1B - does 'resident/nonresident' mean the same across state and IRS?

[benni]

Hi,
According to my passport stamps I have been living in the States:
118 days in 2007 (all under F1 - no taxes filed)
196 days in 2008 (all under F1 - no taxes filed)
306 days in 2009 (F1 - switched to H1-B on July 30th 2009)
According to the SPT I should "exclude" all days under a student visa, and consider myself
as a NON-RESIDENT in 2009 as I was present in the country only for 142 days with an H1B visa.
Is my reasoning correct?
If so, my Federal Tax Return consists of:
FORM 8843
FORM 1040 NR
I find the "exemption" confusing, especially in the translation to WASHINGTON D.C. STATE TAX.
Unfortunately DC does not provide the same detailed publications of the IRS for aliens.
The only provisions that I was able to find is that:
"Any nonresident of DC claiming a refund of DC income tax
withheld or paid by estimated tax payments must file a
D-40B. A nonresident is anyone whose permanent home
was outside DC during all of 2009 and who did not live in
DC for a total of 183 days or more during 2009."
Should I interpret this provision in the same way I would interpret "residency" in the federal returns?
Should I therefore consider myself as a non-resident of DC for 2009 (even if I got a driver's licence)
and request a FULL refund of the STATE TAXES withheld in my W2?
Thank you!
Beniamino

[Atlanta Tax Guru]

You have it right when it comes to the federal return: you file as a non-resident alien; you will file Forms 1040NR-EZ and 8843 one last time, plus the applicable state tax return.

Now, the DC definition of non-resident considers your living location ONLY.

If you lived inside the DC city limits, you are a resident and ARE SUBJECT to DC taxes.

If you lived OUTSIDE of the DC city limits, you are a non-resident and are EXEMPT from DC taxes.