NJ resident parent, child with stipend from PA

[Sarah4499]

NJ resident: My son (22 yrs old) graduated college in May 2024. Fall of 2024 he received a stipend as a graduate assistant while he is getting his masters degree (full time student). I know I can still claim him as a dependent. However,  he received a W2 for his stipend from his Pennsylvania school. Does he need to file separately since he made over $6k from the stipend in another state?   

[MaryK4]

No, he would not be required to file a New jersey tax return because his gross income was under $10,000.  Because Pennsylvania and New Jersey are reciprocal states, he would be able to report the PA income to NJ. He is also below the filing threshold for a federal return, so you would not have to file unless he had federal taxes withheld.  He could also file to get a refund of his state withholding if he had any.  

See NJ Division of Taxation - Gross Income Tax Overview

[Sarah4499]

Thanks for the help. I was getting conflicting answers from Turbo Live, so I really appreciate you clearing things up.