On the road constantly, where to file federal taxes?
My son, a recent college graduate, has just started his first job. He will be traveling from city to city constantly throughout the first year, living in hotels, and not establishing residence in any state, to include the state where his company is located (which has state income tax). He will not be in any one state for more than a few weeks, and he will be paid by his company, and not earn income from state resources. His home of record is in Florida, where there is no state income tax. Where should he file his federal taxes?