State Income Tax question

LOUKYDAD
Wed, 24 Jan 2018 12:03:31 +0000

Agree with MA NR return and CA resident return, wage income included on both, credit for MA tax on CA return to prevent paying tax twice on the same income. If MA tax is higher you won’t get full credit back, as you can reduce CA tax to zero but not below zero. If CA tax rate is higher you may end up owing some CA tax after the credit. Net effective tax rate is the higher of the two rates.

Generally a full time OOS student is still a resident of the state where their parents still live.