While the tax regulations assume that a child away at college is considered to live at home, because the college is a temporary absence, that presumption can be rebutted by the facts and circumstances. Some students do effectively abandon their original domicile with their parents and establish a new permanent domicile elsewhere. While it seems unlikely in the case where the child still requires significant support from the parents, the possibility should not be completely written off without considering the specific circumstances on a case by case basis.
