My son is a resident of MD but worked in NJ, which state should he file?

[Maggie5]

I worked and lived in NJ but resident of MD, should i file NJ state only?

[MichaelMc · Accepted solution]

He is going to have to file in both states. If he is a resident of MD, that state has the right to tax all his income, wherever earned. The good news is that most states allow a tax credit for income taxes paid to other states.

He is going to have to file a nonresident income tax return in NJ, on which he will pay tax only on the income he earned in that state.