Where does college work study income be reported to, from the state where the university attended is located or one's state of residence since the money is federal.

[Hal_Al · Accepted solution]

Both. The income is College/work state (WS) source income since it was earned there. Resident States (RS) taxed all their resident's income, regardless of where earned. You will file a non-resident tax return for the WS and report the WS income. You will file a full year resident return for the RS, reporting all your income. The RS will give you a credit, or partial credit for any tax paid to the WS.

For state filing requirements, the WS does not go by what you earned in their state but by your total income . For example, if WS has a $10,000 filing requirement and your total income for the year was $15,000; you would be required to file even though you only had $300 of income in that state. But if you total income was $9,000 your would not need to file.

Filing Requirements: https://ttlc.intuit.com/questions/2903200-do-i-need-to-file-a-state-return

If you have a reciprocal state situation, the answer is different. See https://www.thebalance.com/state-with-reciprocal-agreements-3193329 for a list