Which State?

[rgcosta]

Hello,

My son's legal residence is in NY but he goes to college in SC.  He worked in a store there, although the W2 listed the company by its headquarters in AZ.

I am assuming I need to complete SC state return for him but just checking.  His gross was just under $2,600.

Thank you.

[ErnieS0]

No. You will not have to file any returns for your son if his total income from everywhere is $2,600.

Normally you would file a nonresident South Carolina return and a resident New York return. Going to college is considered a temporary absence, so your son is still a New York resident.

However, SC doesn't require you to file if you are not required to file a federal return and the NY standard deduction for single filers is $3,100 so there is no NY income.

[rgcosta]

Thank you.  His total income was greater than $2,600, just not the SC part.  So he is filing Fed. and NY.  So I assume then he would need to file non-resident SC?

Thanks.

Rich 

[PattiF]

Yes, he would need to file a South Carolina return as a nonresident receiving South Carolina income from wages.  This includes a SC1040 South Carolina Individual Income Tax Return and Schedule NR Nonresident Schedule. 
 

@rgcosta