my son is dual citizenship canada and usa. he is in college in canada. does he need to file his american taxes.. or file only the federal one ?

[ThomasM125]

If he is a US citizen, he needs to file a US tax return if he earned enough money to be required to. He would have to file a state tax return in the state he lived in before he went away to college, assuming he did not abandon his state residency. If he intends to return to his home state when finished with college, he would be considered away temporarily and as such still a resident of the state you live in.