Son lives in Maryland but made money in Nebraska

[mkak1103]

My son primarily lives in Maryland. However, he visited his mother over the summer in which he had a job and received a W-2. How do I go about filing taxes for him? I already completed my taxes where I claimed him as a dependent, and believe I now have to file a separate one for just him. Does he file for the state of Maryland or Nebraska? 

[ThomasM125]

He would be a resident of Maryland if he was in Nebraska temporarily, meaning he intended to return to Maryland. If so, he would file a resident return in Maryland and file as a non-resident in Nebraska. If he ends up owing taxes to Nebraska, look for a credit for taxes paid to another state on his Maryland return to get a credit for those taxes on his Maryland return.