Determining state residency of a college studentmy daughter is definitely supported by us financially, but she has worked and stayed in Virginia for pretty much all of the past year, has her license in Virginia, has registered to vote in Virginia, has don

[khardingmd]

Thank you to all the previous posters who addressed similar questions. Mine is just a little bit different. We are New York residents, but plan on moving to Virginia within the next several months.  My daughter has been attending college in Virginia for two years. We would like to do everything that we can to further our case for all being Virginia state residents as soon as possible to qualify for in-state tuition. my daughter is definitely supported by us financially, but she has worked and stayed in Virginia for pretty much all of the past year, has her license in Virginia, has registered to vote in Virginia, has done all the things towards securing Virginia residency status, as we will soon. So, Do I have to claim her as a dependent because we support her? It does not benefit our tax situation to do so. And if I must claim her as a dependent, can she then File as a Virginia resident /part your resident And then in New York as a nonresident / part year resident?

[MaryK4]

No, you are not required to claim a dependent.  See Do I have to claim a qualifying child or relative as a dependent?

If she changed her domicile during 2024, she can file a Part Year return for New York and Virginia.  

[Hal_Al]

Q. Do I have to claim her as a dependent because we support her?

A. No. But, if she qualifies as your dependent, she has to check the box on her form 1040 that says she can be claimed as a dependent. But support alone does not establish dependency*.

"It does not benefit our tax situation to do so." That would be unusual . You get the $500 Other dependent credit and probably the (up to) $2500 tuition credit. 

Q. And if I do claim her as a dependent, can she then File as a Virginia part your resident and then in New York as apart year resident? 

A. Yes, if everything she has done establishes VA residency. That depends mostly  on her living situation and what "stayed in Virginia for pretty much all of the past year" means.  For the qualifying child dependency test, students "away at college" are usually considered as still residing with their parents, even if living off campus.

*There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test.

A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

1. He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled
2. He did not provide more than 1/2 his own support. Scholarships are excluded from the support calculation
3. He lived with the parent (including temporary absences such as away at school) for more than half the year

If she does not meet the QC tests, her income must be less than $5050 for her to be a qualifying relative dependent, no matter how much support you provided. 

See full dependent rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Ret...