Son went to school & works in MA, is being claimed as NC dependent

Hello Turbotax Team,

My son went to school in MA for 8 months of 2025. 

For the remaining 4 months he worked as an employee of a MA company. 
I paid greater than 50% of his QHEE expenses using 529 funds so i am claiming him as a NC dependent -- correct me if I am wrong in doing so. 

I file NC state taxes.

His employers are MA-based & withheld only MA state taxes. No earned income in NC for 2025.

He has been living in MA the full year of 2025 -- first as a student & now as an employee of a MA company. 

 

My questions are:
does he file a NC state tax return? -- which one -- Full Year resident or part-time resident?

does he have to pay NC state tax even tho' no earned income in NC?

does he file a MA state tax return? -- which one -- Full Year resident or part-time resident?

 

thank you for your help. Regards.