The IRS considers education to be a temporary absence, so he remains a Full Year Resident of NY. He will file a resident NY return and a non-resident IL return.
This FAQ will answer any other question you might have about filing 2 state returns: Multiple States—Where To File
Temporary Absence
A person is considered to have lived with you during periods of time when one of you, or both, are temporarily absent due to special circumstances such as:
- Illness,
- Education,
- Business,
- Vacation, or
- Military service.
It must be reasonable to assume that the absent person will return to the home after the temporary absence.
This information is found in the Filing Status chapter of Publication 17, Your Federal Income Tax.
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