DanielV01
Expert Alumni

State tax filing

No, they do not.  Any income earned in NY is filed as a NY nonresident.  NY has a specific law that excludes a student from the definition of "maintaining living quarters" for the purpose of residency.  The student in NY is not taxed on all of their income, but just the NY income as a nonresident.

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"

View solution in original post