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?