We sold our home and moved mid 2024 from Tennessee to Florida. My son stayed living in Tennessee with his grandmother because he goes to Univeristy of Tennessee and was working part-time in Tennessee. In between semesters he lives with us in Florida but returns to Tennessee for his final year August 2024 - May 2025. Which address should he change in Form 8822 for his 2024 taxes? Should he use his grandmother's address that is in Tennessee or our family address in Florida?
Well-- neither TN nor Fl have state income tax so no worries for any of you regarding state income tax returns.
You son should use the address on his own tax return that he wants the IRS to use if they need to mail him a letter or a check.
He has not changed his driver license to Florida yet as his car is still in Tennessee and will remain registered and insured in Tennessee through 2025. Would it be a problem if he uses our home address of Florida on his personal Form 1040 and reports it to the IRS but his driver license is Tennessee? He is our dependent and plans to live in Florida permanently after graduation.
The IRS is not concerned about his drivers license or his car registration. Use the address where he wants to get mail.
Use the Florida address, for this reason:
To be your dependent the student must be considered as living with you. Students who are away at school are considered as only being temporarily absent from the parent's home, unless they take concrete steps to change their residence.