@TWSinCA
You said your son physically worked in New York, and that he lived in a different state, but that does not seem to be California if that is only where Home Depot is headquartered.
What is your son’s permanent residence or domicile. Every person has one domicile at a time, it is their real and permanent home. It is where they have the majority of their family, social, and financial ties, and it is where they intend to return after any temporary absence. Unless your son is living independently, his state of domicile is probably the same as your domicile.
