Student interned in multiple states

[vjprpr]

Minnesota resident going to California School.

No income from MN except 1099-INT.

Worked as intern for couple of months in Texas with no state income tax, have W2 with no state tax withheld.

Worked as intern for couple of months in Oregon, have W2 with OR state tax withheld.

Worked part time in California, have W2 with california tax withheld.

How should I file my state taxes?

Do I need to file MN state return.

Do I just file non resident state tax with Texas, Oregon & California separatly?

Where do I report my 1099-INT.

[AmyC]

1. Yes, nonresident to OR and CA. Your home state of MN gets to tax all of the income but give you a credit towards the tax paid in the other states. TX does not have a state income tax.

2. The interest belongs to MN since that is home.

3. Fill out your nonresident returns first to create the tax liability. Then do your resident MN state with all of your income and the program will calculate the credits.

[vjprpr]

Hi Amy, Thank you for replying. I am still confused.

The work in Texas was on site, why would MN get to tax Texas income?

This is from MN revenue web site "Wages or salaries you earn while physically in the state may be taxable. If you're working in another state for a business located in Minnesota, that income is not taxable in Minnesota."

Also I found this "You do not need to pay Minnesota income tax if you are a part-year resident or nonresident whose Minnesota gross income is below the minimum filing requirement ($13,825 for 2023)." So it seems I dont have to file MN tax return at all. I was only couple of weeks in MN to visist family.

I am not even clear as what state I belong to (except that I have MN drivers license).

Could I claim Texas as my home state.

Most of the year was spent in California, can I claim CA as my home state.

This is from IRS web site "your tax home is the entire city or general area where your main place of business or work is located, regardless of where you maintain your family home"

[KrisD15]

To clarify, you state that you are a Minnesota Resident.

Are you are a dependent student? If yes, you are a resident of the state of the Taxpayer that claims you. 

[TomD8]

"The work in Texas was on site, why would MN get to tax Texas income?"

If your main, primary home (your domicile in tax terminology) is in MN, then ALL your income is taxable by MN, regardless of where you earn it.

Other, non-resident states (with an income tax) may tax income you earn by working within their borders.

You will be able to claim a credit on your MN return for tax paid to non-resident states, so you won't be double-taxed.

Your domicile does not change until you abandon it and establish a new domicile in another state.  You can have only one domicile state at a time.

Here are MN's rules on how it determines tax residency:

https://www.revenue.state.mn.us/income-tax-fact-sheet-1-residency

[vjprpr]

Yes my parents are in MN, but this time they dont plan to claim me as a dependant.

We did federal taxes both ways and if seems its a better deal if I am not claimed by my parents. 

[AmyC]

Which state issued your drivers license, where do you vote, where do you call home? That is your state of residence and they know it.  If you kept moving and changing believing that you were permanently moving to theses other places, then you would file part year returns. 

[TomD8]

Two notes:

1.  Your state tax residency is NOT determined by whether or not your parents claim you as a dependent.

2.  If you qualify to be claimed as your parents' dependent, you must indicate that on your own tax return whether they actually do claim you or not.