State tax filing

If your son is your dependent, then on your own tax return you can say he lived with you all year; living away at college is considered to be a "temporary absence."    So he is a resident of CA for his own tax return.  BUT---he earned income in the state of VA.  So before he completes a CA tax return, he needs to prepare a NON-resident return for the state of VA.   He did not earn any income in AZ (per what you say here) so there is nothing to file or prepare for AZ.   

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