If you are claiming her as a dependent on your tax return, she would be a resident of Virginia. Because she goes to school in Connecticut, her time away is considered a "temporary absence".
1. Yes she would be required to file a federal tax return because she had the self-employment income over $400.
2. She would have to file a Connecticut. A Connecticut nonresidents is required to file if she had any withholding.
She would not be required to file a Virginia tax return because her Virginia adjusted gross income is less than $11,950.
3. Since she does not have to file a Virginia return, the order is moot.
4. She would want to allocate the tutoring income based on where she was when she earned the money- so if she tutored from Connecticut, she would allocate that portion to report on the Connecticut return.
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