Student23
Returning Member

How to report Internship Income

My son had a paid internship for two months last year.  We live in AZ, the internship was completed in NM, but the school that paid for the internship is in Tennessee.  He didn't receive any 1099 forms.  he was told that he is responsible for reporting the income to the IRS.

How do I report this income to the IRS?

Does he need to report the state income in NM or TN?

Any guidance is highly appreciated.