If we live in GA, child age 20 dependent FT student worked summer in NY, paid $2000 (only income in NY). Must she file in NY and GA, just NY, or not at all?

[TomD8 · Accepted solution]

The standard deduction in NY for a non-resident dependent is $3100 (2016).  Since your daughter's $2000 NY income is below her standard deduction, she is not required to file an NY return.

Similarly, the filing threshold for a single filer under age 65 in GA is $5,000.  Assuming the $2000 was her only 2016 income,  she is not required to file a GA return either.

Although not required by either state, if state taxes were withheld from her pay, she would have to file a return if she wanted a refund of those withholdings..