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Thanks for your response - followed your advice last year.  This is the update for FY 2023. 

Want to confirm this year he should file  VA - resident, MA - non-resident, NY - non-resident?   Reason I ask is NY is not where he is going to college.  Does that change anything?

 

[VA] we live, son (20) not included as dependent

[MA] son goes to college, research assistantship
     paid federal and MA taxes
[VA] son's internship 1 [4weeks]
     paid federal and VA taxes
[NY] son's internship 2 [10weeks]
     paid federal and NY taxes