Hello everyone,
My Son had an unpaid internship with a federal government agency in Massachussetts last summer. He got this internship through a university scholar program that is based in New Jersey (this is NOT the same college that he attends during the school year). This program pairs up college students with government agencies for a 2-3 month summer internship throughout the US. The scholar program pays the student an internship stipend while the agencies that are matched do not pay anything. The program stipend covered rent, travel costs, etc. for the summer. My son is a resident of FL (which has no state income taxes) but attends an out-of-state college (neither in MA nor NJ).
The scholar program sent him a Form 1099-Misc for the full stipend amount. For federal purposes, he is reporting this income on his Form 1040. Does he also need to report this stipend in MA and pay MA state income taxes as a nonresident taxpayer?
Thank you in advance for your time and expertise.
