Full Time College Student in Massachusetts, 2 months summer intership living in NY while the company is in Connecticut

[CC444]

My child is a full time student in Massachusetts who did 2 months paid internship where she lived in NY City for those 2 months, however the actual company is located in Connecticut? Does my daughter have to file 3 state tax returns, one for her resident state of Massachusetts, second one for NY City, and third one for Connecticut? Thank you!

[BillM223]

No, just two states.

In general, you owe tax in the state where you live and in the state(s) where you work.

1. She files a residential return for MA.

2. She files a non-residential return for NY. (NYS and maybe NYC).

3. She files no return for CT because she neither lived there nor worked there.

[CC444]

Thank you!

[CC444]

Did Non-resident NY state tax then completed Resident MA state tax. How do I file NY City tax?  Thank you!

[TomD8]

@CC444 --

Since your daughter's stay in NYC was temporary and lasted only two months, for tax purposes she is a non-resident of NYC.  The NYC city income tax is imposed only on NYC residents.  Your daughter is not subject to that tax.  She is obligated only to pay New York state income tax.