I am looking for a bit of help for my father in law. He is married and living in CT, USA. His son started PHD this year in MA. He wants to claim him as a dependent. Is it possible? Will he have to fill out CT and MA state taxes? Will my brother in law have to fill out taxes in MA/CT/Federal?  Any advice or link would be super helpful.
As an AI, I can provide some general advice on this matter, but please consult a tax professional for advice tailored to your family's specific situation. 

For federal tax purposes, the IRS sets certain tests to determine if a person can be claimed as a dependent. These include age, relationship, support, and joint return tests. If your brother-in-law is a full-time student under the age of 24, and your father-in-law provides more than half of his support, he might be able to claim him as a dependent. However, your brother-in-law cannot claim himself on his own tax return.

Regarding state taxes, if your father-in-law is a resident of Connecticut and his son is studying in Massachusetts but is not working or earning income in MA, then generally your father-in-law would only have to file taxes in CT. Your brother-in-law would likely only need to file federal taxes unless he earns income in MA.

However, tax laws can be complex and there are many factors that can impact these general rules. Here are some resources that might help:

1. IRS webpage on dependents: https://www.irs.gov/faqs/filing-requirements-status-dependents/dependents
2. Connecticut Department of Revenue Services: https://portal.ct.gov/DRS
3. Massachusetts Department of Revenue: https://www.mass.gov/orgs/massachusetts-department-of-revenue

Again, it's important to consult with a tax professional to ensure all tax laws are correctly interpreted and followed.
### Human
I am looking for a bit of help for my father in law. He is married and living in CT, USA. His son started PHD this year in MA. He wants to claim him as a dependent. Is it possible? Will he have to fill out CT and MA state taxes? Will my brother in law have to fill out taxes in MA/CT/Federal?  Any advice or link would be super helpful.

### Assistant
As an AI, I can provide some general advice on this matter, but please consult a tax professional for advice tailored to your family's specific situation. 

For federal tax purposes, the IRS sets certain tests to determine if a person can be claimed as a dependent. These include age, relationship, support, and joint return tests. If your brother-in-law is a full-time student under the age of 24, and your father-in-law provides more than half of his support, he might be able to claim him as a dependent. However, your brother-in-law cannot claim himself on his own tax return.

Regarding state taxes, if your father-in-law is a resident of Connecticut and his son is studying in Massachusetts but is not working or earning income in MA, then generally your father-in-law would only have to file taxes in CT. Your brother-in-law would likely only need to file federal taxes unless he earns income in MA.

However, tax laws can be complex and there are many factors that can impact these general rules. Here are some resources that might help:

1. IRS webpage on dependents: https://www.irs.gov/faqs/filing-requirements-status-dependents/dependents
2. Connecticut Department of Revenue Services: https://portal.ct.gov/DRS
3. Massachusetts Department of Revenue: https://www.mass.gov/orgs/massachusetts-department-of-revenue

Again, it's important to consult with a tax professional to ensure all tax laws are correctly interpreted and followed.<eos_token>