It depends on your state. For example, in New York
A residence maintained by a full-time student enrolled at an institution
of higher education in an undergraduate degree program leading to a
baccalaureate degree and occupied by the student while attending the
institution is not a permanent place of abode with respect to that
student. For additional information see, TSB-M-09(15)I, Amendment
to the Definition of Permanent Place of Abode in the Personal Income
Tax Regulations Relating to Certain Undergraduate Students.
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