College student's city residency?

[liz134]

What is a college student's home-town city tax liability if he lives and works in his college town.  He is paying taxes to his college city but I claim him as a dependent (last year). Does he have to file a tax return for my city? We're in the same state (OH) so no problem there.

[Hal_Al · Accepted solution]

Simple answer: If he is your dependent, he is a resident of the same city you live in and is obligated to file a city return, for that city, if he has earned income.. He is NOT a resident of the city where the college is, even if he is living off campus.

That assumes he is your dependent, under the "Qualifying child" rules (as most [almost all] college students do). If he is, instead, a qualifying relative, then he might be considered a resident of the college location city.