Two Children in collegess in different states.

Hi experts,

This is the situation.

We are currently living in NY and my two children go to colleges in Illinois and Massachusetts.

 

My son had a summer internship orientation for 2 weeks in NYC and finished the rest of his internship in Chicago for the last summer. 

He sent me his summer internship W2 today. It shows the employer's name and address in NYC (HQ is in NYC) and my son's name and address in his dormitory address in Chicago. 

Another W2 from the university for his work-study both employer and employee addresses are both Illinois.

 

Does he need to file in Illinois and NY tax returns?

 

My daughter also had a summer internship in NY and she also received two W2s from her internship and the university.

Summer internship W2 shows both employer and employee addresses as NY states.

W2 from her university shows the employer's address as Massachusetts and the employee's address as our NY home address.

Does she need to file in Massachusetts and NY tax returns?

also,

Can we still claim them as our dependents? They are full-time students and we are paying his tuition.

 

My son is going to work full-time in Chicago this year, but he possesses an NYS driver's license. Is he required to switch to IL DL to file his income tax next year? He planning to return to NY in 2 years...