Question

NJ resident parent, child with stipend from PA

Forum|Forum|1 year ago
February 20, 2025
1 reply
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NJ resident: My son (22 yrs old) graduated college in May 2024. Fall of 2024 he received a stipend as a graduate assistant while he is getting his masters degree (full time student). I know I can still claim him as a dependent. However, he received a W2 for his stipend from his Pennsylvania school. Does he need to file separately since he made over $6k from the stipend in another state?

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M

MAK70

No, he would not be required to file a New jersey tax return because his gross income was under $10,000. Because Pennsylvania and New Jersey are reciprocal states, he would be able to report the PA income to NJ. He is also below the filing threshold for a federal return, so you would not have to file unless he had federal taxes withheld. He could also file to get a refund of his state withholding if he had any.

See NJ Division of Taxation - Gross Income Tax Overview