Q. Does a full time out of state student with a part time job file a non-resident tax return in the school state?
A. Yes. There would be an exception, if the two states are reciprocal.
https://www.thebalancemoney.com/state-with-reciprocal-agreements-3193329
This is the general rule: The income is work state (WS) source income since it was earned there. Resident States (RS) tax all their resident's income, regardless of where earned. You will file a non-resident tax return for the WS and report the WS income. You will file a full year resident return for the RS, reporting all your income. The RS will give you a credit, or partial credit for any tax paid to the WS.
When you worked in a state without an income tax (e.g. Texas or Florida), there will be no credit, since there was no TX or FL tax. In other words, having worked in a state without an income tax does not get you out of paying state tax on that income, to your home state.
