Son (NY res) goes to college in CT and earned $5036 in 2018. He worked in NY 2 jobs (breaks) earning $5294. CT did not deduct state tax. Can NY tax his CT wages.

[saws4]

Gets $126 back on Federal & pays $616 on NY State.

[Zbucklyo · Accepted solution]

The short answer is yes.  Your son would file a CT non-resident tax return (if required) and pay any tax due, if any.  As a NY resident, NY taxes him on all his income, but gives him a credit for taxes paid to other jurisdictions.  If he owes no CT tax, there is no credit.