This must be my season for this. I have had 3 situations where I have determined that a child attending school away from home was no longer a qualifying child and that one had to fall back to the qualifying relative rules (unfortunately they all failed the QR rules due to income of at least $3300). More importantly, as they were no longer considered to be living at home, two of the situations prevented the parent from filing as HOH. Basically, what had happened was that the students, who range in age from 21 to 22, were attending out of state schools and paying in state tuition (CA & IL). Prior to leaving for college, they were all New Mexico residents. Here are excerpts from the CA state college system and the Univ. of IL system regarding who is eligible for in-state tuition.
++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ Physical presence in the State solely for educational purposes does not constitute the establishment of California residence under State law, regardless of the length of stay. Students must provide documentation that they established ties to California and relinquished ties to any prior state. Evidence of intent to make California a permanent residence includes committing to a long-term lease; paying California income taxes as a resident, including taxes and income earned outside California from the date residence is established; registering to vote and voting in all California elections; designating California as the permanent address on all school and employment records, including military records if in military service; obtaining a California driver's license or California Identification Card; obtaining California motor vehicle registration; licensing for professional practice in California. The absence of these indicia in other states during any period for which California residence is claimed is also pertinent. Documentary evidence is required. Principal elements which determine residency are domicile in Illinois and actions which evidence the intent to make Illinois the person's permanent residence. A person has but one domicile at any time. Mere physical presence in Illinois, regardless of how prolonged, is insufficient to establish residency without action and intention to make the place a permanent residence and principal home. To establish bona fide residency in Illinois under this policy, a person must demonstrate presence and intent to reside permanently in Illinois for reasons other than educational objectives. The burden of establishing that a person is domiciled in Illinois for other than educational purposes is upon the person. The regulations, factors, and procedures enumerated in this policy will be considered by the University in determining residency status. ++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ It certainly appeared to me that in order to qualify for in-state tuition one had to establish that there had been a change in domicile for a purpose other than paying in-state tuition. I concluded, that these children could no longer be away from "home" for a temporary absence if they had to prove that they changed domicile. Am I being too harsh? is there a way to get around my reasoning?-- Alan