My son attends college in Michigan, but his home address/driving license is still in NJ, and he worked over the summer in 2023 in Chicago. In 2022, he worked in a remote internship from home in NJ and filed NJ taxes. We no longer take any educational credits, deductions etc for him. He also has some minimal investment income (probably a few hundred dollars) from investment/bank accounts in 2023, which I presume will be counted as NJ-source unearned income. For 2023, will he need to file both NJ-resident and Illinois non-resident taxes, or can he simply file in Illinois? Does the fact that he filed NJ resident taxes in 2022 impose or trigger any special obligation/requirement to file again in NJ in 2023? Thanks.
