I have a son who started his college on Sept. 2017, moving from Pennsylvania where we live to California where he studies. He made just barely enough ($6500) from 2017 summer intern ($6000) and college work-study ($500) to have to file federal return. This is not a problem for us.

The question for us is how should he file state tax returns? My intuitive thinking is he needs to file PA return with the earning of $6000 while he still was PA resident, and also file CA return with the school earning of $500 after he arrived on campus.

Is this the right way to proceed? Any comments would be appreciated.

John Wu