No.....(assuming he is in VA as a nonresident student, and both he and you, as parent(s), are NJ residents).
AFTER the Federal tax forms have been prepared...every scrap error checked (but not filed)
1) First he(you) prepares the VA nonresident tax return. Since he worked in VA, VA is allowed to tax all that VA income. They may base the tax on his total income, but the actual tax should be chopped done on the forms based on the actual % of his total income earned in VA. He may get some of it refunded, or he may owe VA a bit more.
THEN
2) He prepares a NJ resident tax return, and NJ calculates a tax for him based on his total income from everywhere, but to avoid double taxation, the NJ forms then apply a tax credit for the taxes that he had to pay to VA (not what was withheld in VA...just the total they ended up keeping) .
3) Make sure you/he indicates he is claimed as a dependent in his My Info section (Personal Info if using Desktop software) if he was under age 24 during 2019 and he did not provide more than half of his own support. Try to file your own tax return before his to avoid complications if his dependency status is marked wrong.
4) Would be great if you worked with him on his taxes at the same time, together....far too many young folks are almost clueless when it comes to tax preparation....perhaps both of you learn some of the annoying details together?
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
