My 21 year old son is a Utah resident (license, votes, etc. in Utah). He attends school full time in California. He has $27,000 in excess scholarship income for room/board and dining. Other than a small amount of interest, this is his only taxable income. We claim him as a dependent on our federal/state returns and he reports the excess scholarship income on his own federal return.
Is he required to file a California NR return reporting the excess scholarship income from the California university? Is the $27,000 considered California source income? Or should it be reported only on his Utah return.
