My son is a full time student. He is a resident of Illinois, but his college is located in New York. In 2020, he earned $1,800 (he received W2 form from his college), working as a teaching assistant in his college. Due to COVID-19, he worked from home (in Illinois). Also, he completed IT-2104.1 form as a non-resident of NY state that in particular stated: "I estimate that 0% of my services during the year will be performed within New York State and subject to New YorkState withholding tax." Should my son file a New York state tax return in addition to his Illinois state tax return?
