My son was a full-time student in AZ in 2024. His principal place of residency is CA. In the summer of 2024, he was an intern at a company located in VA for 10 weeks. During this time he lived in VA. All of his income for 2024 was earned in VA and he only had VA tax withheld. What is the proper way to file his state returns? Is he a resident of CA, non-resident of VA? In doing this, CA taxes the income and doesn't allow a credit for the VA taxes paid; however VA will allow a credit for the CA taxes paid. This seems extremely unfair to VA since the entirety of the wages were earned while he lived and worked there. As an alternative, what are the ramifications of adjusting CA wages to $0 so no tax is owed (thus not filing) and claiming residency for the 10-week period in VA. A previous year CA return was filed.
