My college son lives in GA, had 1 job there but then a summer job in FL, where no state taxes were withheld. Should he submit two state tax returns? Will GA penalize him?

[TomD8 · Accepted solution]

FL does not have an income tax.  ALL his income, including his earnings from FL, is taxable by his home state of GA.  Therefore the only state return he has to submit is a GA return.