State Income Taxes: Double Tax for Working in Two States?

Taxes base on address they living in. Only pay tax at job is city tax on where she work. But your asking for state tax so it only base on where the address of residence she living in. If she live in two state such as two home, she only gonna pay half to one state and othet half to another state. Not double tax. No no.

The previous answers gave good advice. Just to clarify. Do the Kentucky nonresident return first then do your Ohio resident return. All your income from all sources will be reported to Ohio and your initial Ohio tax liability will be based on all your income. You will avoid double taxation because you will get credit for any Kentucky tax liability. This is not necessarily the same as the amount withheld by Kentucky because you may get a refund or have to pay more to Kentucky when you complete your ky return.

Since your mother is a resident of GA, all of her income is subject to GA state income tax. Since she worked in NC, the income received from her NC job is also subject to NC income tax. GA provides a credit for taxes paid to another state so that she isn't paying the full tax rate for two different states on the same income.

obviously her tax home is GA where all of her income from all sources is taxable

her temporary work in NC allows her to file a non resident return, if that state allows that

and subsequently some states allow for a credit paid on the same income that is taxed in two states

head of household with one child, her non taxable income is $16300 for federal