My daughter is a college student in NYC. She worked part time there in 2007, and also worked part time at home in Mass as well. I still claim her as a dependent on my taxes. Does she file state taxes in both states? Because she is still in school, is Massachusetts considered her residence? Thanks for any answers

1. Your daughter's filing status is Single dependent. That is she won't get personal exemption. On the federal tax return her standard deduction is earned income up to $5,050 plus $300.

2. Yes she will file tax return for both the states if she meets the filing requirement. Or to get refund of taxes withheld.

Thanks very much.

Agreed.