T-Town-CPA
Level 4

Thank you for your quick response.

"If the student established that he has PERMANENTLY moved out, then it would not be temporary.  For example, where does he live during the summer?  Does he still get mail at his parents?  What address is on his driver's license?  If the college is out of state, does the the college consider him a Resident?  What State considers him a Resident for taxes?"

He "probably" has permanently moved out.  During this summer he is staying in his apartment.  No, he doesn't get direct mail at the parent's home -- lots of mailing list mail.

Address is the state of Illinois -- former state of residence of parents and now his apartment state.

College considers him a resident of Illinois.  Taxes - this is the first year he would be a part year resident if still claimed by parents.  His only income was in Illinois

Thanks!

0 Cheers