My wife and I reside in Virginia and my daughter did her high school in Virginia. Thereafter, she went to Connecticut for her full-time undergraduate degree. She has her driver's license from VA and is registered to vote in VA. She earned like $600 in CT in the year 2024, and got a W2 which shows that about $50 of CT taxes were withheld. No Federal income tax or FICA was withheld. She has also been doing online tutoring for which she earned about $3000 in year 2024. She also earned some interest (like $15) on her savings account in a Virginia branch of a bank. Questions:
1. Does she have to file federal (in view of her self-employment income over $400) and state income tax returns?
2. Does she have to file both CT and VA tax returns ?
3. Does she (first) file a non-resident return for CT and (then) a resident return for VA?
4. How does she divide her online tutoring income between CT and VA? Or, is there no need to do so?
Thank you
