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New Member
posted May 31, 2019 7:00:29 PM

Enrolled full time in a graduate program in another state and I claim residency in another. I receive a stipend. How do I handle state taxes with each state?

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1 Best answer
Level 15
May 31, 2019 7:00:36 PM

You file a non-resident GA return and pay tax on your GA source income, including the stipend. You also file a resident VA return and report all your income. VA will tax you on all your income, but give you a credit, or partial credit, for what you pay GA.

It's done  this way  in almost all states

10 Replies
Level 15
May 31, 2019 7:00:30 PM

Depends on the states involved. You forgot to provide that. 🙂 Also, have you already completed four years of college and graduated in the past? Were you under the age of 24 on Dec 31 of 2016? This does matter.

New Member
May 31, 2019 7:00:31 PM

Ran out of space. Graduated with Bachelor's, under 24 years as if 12/2016, resident of VA, Attending school in GA. Stipend is $25,000

New Member
May 31, 2019 7:00:33 PM

Reply: Have completed 4 years and graduated; Under age of 24 as of 12/2016; Resident of VA, Grad Program in GA; Stipend is $25,000

Level 15
May 31, 2019 7:00:35 PM

Then my pre-prepared info doesn't apply to you. Basically, you pay taxes only in the state you actually work in, and earn it in, and only if paid to you by an employer registered to conduct business in that state. So if you did not work for an employer in your school state of GA, a tax return isn't required to be filed for the state of GA.
Basically, is VA the only state shown on your W-2? I am assuming you stipend is paid by your employer and is included on your W-2 also.

New Member
May 31, 2019 7:00:36 PM

Reply:  Actually, trying to get prepared for filing taxes and waiting on the W-2's. I apologize, Carl, for not explaining everything intitially. When I typed everything in the first time, it kicked me out for too many characters.  I did not include that, prior to my returning to school, I worked in VA and will receive a W-2. GA taxes are being withheld from the Stipend (UGA is the school)  and that should reflect on that W-2.  Would I file to both states and have each show a credit for the other? Reporting all earned income on both returns?  Thank you for your help.

Level 15
May 31, 2019 7:00:36 PM

You file a non-resident GA return and pay tax on your GA source income, including the stipend. You also file a resident VA return and report all your income. VA will tax you on all your income, but give you a credit, or partial credit, for what you pay GA.

It's done  this way  in almost all states

New Member
Apr 15, 2021 7:54:27 PM

Trying to prepare for taxes next year because I was completely blind-sighted this year. So I relocated to Colorado but am finishing my degree remotely through a school in Kentucky. I receive a stipend. The school does not withhold taxes and I don't get a W2 nor is it reported on my 1098-T. Will I owe state taxes to KY or CO? 

 

For 2020, I want to make sure I'm reporting correctly. I lived in KY the entire year. How do I report my stipend? Under miscellaneous income or under other scholarships or both? 

Level 15
Apr 16, 2021 4:27:20 AM

Q.  For 2020, I lived in KY the entire year.

A.  A college student normally reports stipend/scholarship income to his home state, not the state he goes to school in.  In you case, KY appears to be both for 2020.  File a KY return.

 

Q.  How do I report my stipend? Under miscellaneous income or under other scholarships or both? 

A.  Simple answer: Scholarship. Either would be OK, but scholarship is usually best, particularly if you are under 24.  After entering your 1098-T, you will be aske if you had any scholarships not shown on a tax form. Enter there.  When asked how much, of your total scholarships,  was used for room and board, enter the stipend amount (plus any other grants used for non qualified expenses)

New Member
Apr 16, 2021 9:27:38 AM

Hi, 

Thank you for responding. I do have one more question about a nonresident return for KY. Can you explain the non-resident status? 

Thanks, 

Alyssa

Expert Alumni
Apr 16, 2021 6:39:07 PM

@amitchell930 For a student it depends.  When you stated that you relocated to Colorado, what did you mean?  Were you still a student, completing an internship in Colorado?  If that is the case, you are a KY resident for the entire year (if Kentucky was your resident state).  An internship is considered a temporary absence that doesn't change your residency.  However, if you were working in Colorado, any income you earned in Colorado will also be taxable in Colorado.  So you would in that case file Colorado as a nonresident, and Kentucky as a resident.  Kentucky will give you a tax credit for any tax you pay to Colorado on the income earned there.

 

Once you graduate (or drop out) of school, if you then stay in Colorado, now you establish residency in Colorado.  If/when that happens, you will file part-year returns for both Kentucky and Colorado for that year.  But if you return to Kentucky, you will simply continue to be a Kentucky resident.