Daughter is a college student in Ohio but interned in NYC for 8 months (2 times, 4 mo each). She stayed at a friend's apartment. Should she file in NY as a nonresident?

[cap1544]

I don't claim her as a dependent as she provides more than 50% of her own support.

[DanielV01 · Accepted solution]

Yes, she should file a NY nonresident return, provided that she has income in NY to report.  (Some internships are not paid, but if she was paid in NY, she files a NY nonresident return).

Even if she had maintained an apartment, NY does not consider a student to be a NY Resident for tax purposes unless they were already a resident of NY.  Student internships are temporary absences from the home state and do not change her original state residency.

If that state residency is Ohio, she will be taxed on all of her income in Ohio, but Ohio will allow a credit for the tax she pays to NY on the income earned in NY.  Always prepare the nonresident state return before preparing the resident state return for the credit information to carry over to the Ohio return.