It depends on whether your full-time student has other income.
Work study earnings from New York are taxable to New York. However, if $227 is your dependent’s total income, the amount is too small to file for New York.
However, New York includes total income earned everywhere when setting the base tax rate for a nonresident. If your dependent had other income, then they may have to file. They would be taxed on the NY percentage of a total tax based on all their income. For example, if the NY tax on total income was $500 and work study was 10% of that, the NY tax would be $50.
If you are using TurboTax online, the easy way to check is to create a NY nonresident return. If TurboTax says you owe, file the return. If the refund box is $0, delete the return. You will not be charged if you delete before you pay and file.
Learn more at Filing information for New York State nonresidents
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