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Our son (19) goes to college in MA while we live in VA. This year for the first time we did not include him as a dependent in our 1040. During 2022 he had an internship & research assistantship both in MA for which he was paid ~12k. Federal and MA taxes were deducted on both incomes. He spent ~10mos in MA and ~2mos in VA but there wasn't a VA-based income. Does he need to file VA-taxes?

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  • He's still a domiciliary resident: tax.virginia.gov/residency-status
    – mkennedy
    Mar 19 at 15:43
  • Thx! He is a dependent on my medical insurance plan obtained through my employer. Are we required to add him as a dependent on our coverage?
    – ironv
    Mar 19 at 17:14
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    Has your son switched their residence to Massachusetts? Registered to vote? Registered their car? Claim in state tuition? Do you still provide half their support? Mar 19 at 21:25
  • Side note: Even if they are still VA residents in all these things, Massachusetts may still call them for jury duty. I took three days off from my thesis -- I could have postponed it, but I actually appreciated the excuse to take a break.
    – keshlam
    Mar 20 at 20:02

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