"Students are subject to the same rules for residency and filing requirements as all other filers. For example, if you lived in Virginia for more than 183 days during the taxable year, you are classified as an actual resident, and must file Form 760 even if you maintained your legal residency in another state."
Q. So, which State Income tax return does he file: Virginia or Maryland?
A. Both, if he has enough income to file. MD will give him a credit, or partial credit, for any tax paid to VA.
