Dependent worked in TN but lives in NC

[Mrodrigues24]

I have a dependent that lives in North Carolina but worked in Tennessee. If he made over the Standard Deduction (12,900 in 2022) what tax returns does he need to do? Just a Federal since TN doesn’t have State taxes and he didn’t work in NC? Also, curious if he did also work some in NC does he only file the monies made in NC?

[jkellett2]

Since your son is a resident of NC, he will need to file a NC resident tax return.  You are correct; he does not need to file a TN tax return.  However, he does need to report the TN income on his NC return as well as any income he may have made in NC.  

Since TN is a non-income tax state, he will not be able to claim a credit in TN for the TN income he reports on the NC return.