<sigh> Thank you for the response, and now a quick follow-up question (or three).
Based on your response:
Q1:
a) Should she file a CT tax return to report her DC income? (She also has a minimal 1099-DIV from a UTMA brokerage account, but combined these do not push her over $10,000 in earnings).
OR,
b) Is filing the D-40B non-resident form enough to get her withheld taxes back? (My belief is she has to file a tax return since she needs to report the 1099-DIV anyway).
Finally (sorry... it's a long row to hoe):
Last year in DC (where she made even less money), she had income from jobs in CT, DC, and MD (a trifecta)! The MD job didn't withhold, realizing she was a low-income student, but we filed in CT and DC to get that pittance of withholdings back.
Q2: So does she need to amend her 1040 returns for DC & CT from last year... or do we let it ride?
Q3: Last year I reported her UTMA dividends on my own taxes (again, a small amount), and didn't even think that they would be reported on hers because of the small earnings. So do I need to amend my own return from last year as well?
