His employer was incorrect in withholding CT taxes. He owes no taxes to CT since he is is a CT non-resident who never physically worked in CT. However, in order to receive a refund of the incorrectly withheld CT taxes, he must file a non-resident CT tax return on which he shows the withholdings but allocates zero income to CT.
RI won't give him a credit for the withheld CT taxes because in actuality he owes no tax to CT.
ALL of his income is of course taxable by his home state of RI.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
