Use your address.
A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, even if he/she has more than the $4000 income limit, 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
3. He lived with the parent
(including temporary absences such as away at school) for more than half
the year
In order to be your dependent, they must live with you and their time at college must only be considered a temporary absence. That doesn't mean they can't use another address for mail. But, if they use your address that's one less "red flag"
