My son who is a college student in North Carolina received a w2 for work study this past fall, 2021. his income was not taxed at all and is only $576. In 2021 he worked part-time while in high school and received a w2 for income earned in Illinois (his home state, lives with us) of $8069. I have several questions. Do I report the North Carolina Work Study income on his Illinois State Return? Or do I file a separate North Carolina state return for his work study income while in school in NC AND not include it on his Illinois return? Additional info - he had unearned income of $4668 from a school grant that paid for room & board. So essentially, where does he report each income? on a return for the state where it was earned or only on his home state's return (Illinois) THANK YOU
