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Level 2
posted Jul 7, 2020 4:29:42 PM

Full time student in another state and paid summer internship in VA as a non-resident

Never mind. I answered my own question. 

https://www.tax.virginia.gov/who-must-file

 

 

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1 Replies
Level 15
Jul 7, 2020 5:41:17 PM

This is the general rule: The income is VA  source income since it was earned there. Resident States  tax all their resident's income, regardless of where earned. You will file a non-resident tax return for VA and report the VA income. You will file a full year resident return for your resident State, reporting all your income. Your  Resident State will give you a credit, or partial credit for any tax paid to VA.

 

If your residence state is a reciprocal state (Kentucky, Maryland, Pennsylvania, Washington, D.C. and West Virginia), then you do not pay VA tax and only need to file if you need to get any VA withholding refunded. Your residence state will still tax your VA income, but will not give you credit for tax withheld by VA.