2) Yes, since the internship is related to college it is still considered that the college student lived with you for the whole year.
3) Yes, you can still claim the child on your Joint Return since the college student is less than 24 years old and a full time student for at least 5 months of the year.
4) Possibly, if the college student received a W-2 for the paid internship and the amount was around $9,000 there would have no taxable income and not be required to file a return. If there was Federal Tax withheld then you may want to file a return to receive that amount as a refund.
If the paid internship was reported on a 1099-Misc then yes the college student needs to file and is subject to Self-Employment Tax on the income.
5) Possibly, if the college student earned income in the state where you live then a state return may need to be filed. If the college student did not earn income in the state where you live then no return is usually required to be filed. The income from the internship would require a state tax return for the state where the internship took place if the state taxes income.
6) Yes, if the internship was in Florida then a state return is not required since Florida does not tax personal income.
7) Withdrawals from a 529 plan would be reported on your return if you are claiming the college student on your return.
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