Texas NonResident but Resident of Maine

[Trnr395]

I am pretty sure I know this answer but need to double check. Client has a son who is a student, maine resident. Went to Texas for 11 weeks through a school program and worked on an oil rig and earned a substantial amount of income. There are no Texas state income taxes so he doesn't need to claim this income for any state....am I correct?

Thanks

Trnr395

[kcjenkins]

As a Maine resident, he should report that income there. He reports ALL his income to his state of residency. No credit, because he paid no taxes elsewhere.