Non-Resident Filing

[br4flair]

I live in Virginia. My daughter is a college student in Massachusetts. She worked three jobs in Massachusetts during 2024. She made less than $8K so I believe she technically doesn’t need to file in Massachusetts. However, she did have a small amount of federal and state taxes taken out, so I believe she should file in Massachusetts to get a refund. She did not work in Virginia at all in 2024.

When she does her taxes, does she file as a non-resident in Massachusetts and a resident in Virginia?

Other question – all three W2s have a different address (two are dorms in MA, the other is for VA). Does she need to get any of these addresses changed?

[MaryK4 · Accepted solution]

Yes, your daughter would file as a Virginia resident and a Massachusetts nonresident.  However, she does not meet the filing threshold so she is not required to file, except as you indicated to get the federal and state withholding refunded.

The address on the W2 does not need to be updated in order to file the tax returns.  It is important to get the, changed with current or former employers to be sure you receive the W2s, but for tax filing, it is not necessary.  

For the filing thresholds, see Table 2, Nonresidents and Who Must File | Virginia Tax.