Hi, I understand that if I am a college student attending college out-of-state, I am still considered a resident of my home state, at least until I graduate college (for tax purposes).
However, what happens if my parents move to a different state while I am still in college? Would my residency (for tax purposes only) change to their new state?
For example, I am a resident of IL and attend a college in CA (Class of 2025). However, my parents are moving to Georgia soon - would I also become a Georgia resident if they become one next year? I have not found guidance online for this issue.
"Hi, I understand that if I am a college student attending college out-of-state, I am still considered a resident of my home state, at least until I graduate college (for tax purposes)."
Not always. You have one and only one domicile. Your domicile is your permanent home. No single factor decides, but factors include your school, your work, your important family ties, social relationships, primary medical and dental care, family relationships, and so on. You can be away from your domicile for a long time without actually changing your domicile. To establish a new domicile you must also take steps to abandon your previous domicile. If you search for "domicile and taxes" you will find lots more on this.
Most students have their domicile where their parents live, but not always. It is possible to abandon your old domicile and establish a new domicile while at school, although it is less common than having your domicile with your parents.
For example, if you still keep things at your parents home (skis, out of season clothes, etc) and return there for school breaks, you are probably still domiciled with them. If you move into a new apartment with a spouse or partner and collect all your important things from your parent's house, you have probably established a new domicile.
If your parents change their domicile, you have to consider your own circumstances to see if your domicile will move with them, or if your domicile will change to be your school or some place else. It depends on the facts and circumstances.
Your domicile is the place where you reside and the place where you intend to return after temporary absences. Temporary absences may include duty in the U.S. Armed Forces, residence in a foreign country, out-of-state residence as a student, or out-of-state residence during the summer or winter.
look at it this way....if you were to go back to IL after your parents were in GA, what is your residence address? what would you tell the Voter Resigstration people your address was for voting purposes? what address would be on your driver's license? You are still a dependent of you parents, right? Based on the IL definition of a resident, you wouldn't meet it as you don't have a domicile in IL once your parents move.....
"Hi, I understand that if I am a college student attending college out-of-state, I am still considered a resident of my home state, at least until I graduate college (for tax purposes)."
Not always. You have one and only one domicile. Your domicile is your permanent home. No single factor decides, but factors include your school, your work, your important family ties, social relationships, primary medical and dental care, family relationships, and so on. You can be away from your domicile for a long time without actually changing your domicile. To establish a new domicile you must also take steps to abandon your previous domicile. If you search for "domicile and taxes" you will find lots more on this.
Most students have their domicile where their parents live, but not always. It is possible to abandon your old domicile and establish a new domicile while at school, although it is less common than having your domicile with your parents.
For example, if you still keep things at your parents home (skis, out of season clothes, etc) and return there for school breaks, you are probably still domiciled with them. If you move into a new apartment with a spouse or partner and collect all your important things from your parent's house, you have probably established a new domicile.
If your parents change their domicile, you have to consider your own circumstances to see if your domicile will move with them, or if your domicile will change to be your school or some place else. It depends on the facts and circumstances.