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State tax filing
As a reservist, he has no HOR/SLR (except for his duty time MI) Being away at school is a temporary absence, so that time counts as living in OH (assuming you lived in OH prior to going to MT).
You and he have to file as part year residents of both SC & OH. He does not have to file a MI return.
‎June 1, 2019
12:17 PM