State Resident Status for Dependent College Student

[Dannyapp]

Hi,

I Need your help…

My son goes to a college in Illinois (we are from NYS).

He had a summer internship in Chicago last summer. He came to NYC for 2 weeks for the orientation and returned to Chicago. He continued and finished his internship in Chicago. He has a W2 from his internship showing the Employer's NY address and Employee as my son and his temporary summer Chicago address with an income of 24K.

He also worked at the college for a few hours and he also has a W2 from his IL college and an employee as my son with our NY address on it with 200 dollars..

Does he have to report NY or IL or both??

If so, is which state is the fulltime resident??

[CatinaT1 · Accepted solution]

The IRS considers education to be a temporary absence, so he remains a Full Year Resident of NY. He will file a resident NY return and a non-resident IL return.

This FAQ will answer any other question you might have about filing 2 state returns: Multiple States—Where To File

Temporary Absence

A person is considered to have lived with you during periods of time when one of you, or both, are temporarily absent due to special circumstances such as:

• Illness,
• Education,
• Business,
• Vacation, or
• Military service.

It must be reasonable to assume that the absent person will return to the home after the temporary absence.

This information is found in the Filing Status chapter of Publication 17, Your Federal Income Tax.

[Dannyapp]

Thank you so much fro your answer. It was very helpful!!