My son is in grad school in a non income tax state. Is his income taxable in our resident state?

[ccm1mmm2]

My son is in grad school in a non income tax state. Is his income taxable in our resident state?

[ColeenD3]

If he worked and earned money in a particular state, he potentially has to file a return for that state. Each state has their own filing requirements.

[ccm1mmm2]

He earned income in a state that does not have income tax. Can he file in his home state as part time resident of 2 states?

[JotikaT2 · Accepted solution]

It depends.

If he has established domicile in the other state and intends to stay there, he would not have to file a return there since it is a state that does not impose income taxes.

If he is still away temporarily at school, then he would still be considered a full year resident in his resident state and would file the state return as such.  It would not be a part-year return.