doing state returns for Pa, Ma and Ca. using deluxe complications

my son, fulltime college student, permanent resident in PA.

Part year resident in MA. worked in MA. got a W2.

Worked in Ca. for 75 days got another W2.

he also withdrew from an inherited IRA into a Roth?

how do I avoid double taxation ?

is the IRA withdrawal taxable in PA, if so how do I avoid other states taxing it also if its now income? 

 

thank you everyone.