Should a full time student file a tax return in another state if he received W2 form from his college?

My son is a full time student. He is a resident of Illinois but his college is located in New York (he is not a resident of NY.) He received W2 form for 2020 year from his college because he worked as a teaching assistant. Due to COVID-19 situation, he worked from home (from Illinois.) Does he need to file a New York state tax return?

211

Expert Alumni

Mar 8, 2021 7:52:18 AM

Yes,.

You must file Form IT-203, Nonresident and Part-Year Resident Income Tax Return, if you:

were not a resident of New York State and received income during the tax year from New York State sources, or
moved into or out of New York State during the tax year.

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Should a full time student file a tax return in another state if he received W2 form from his college?