DanielV01
Expert Alumni

Education

He apparently qualifies for the credit.  Click on this link for the NY website that discusses this credit (or itemized deduction, if that is a more favorable tax deduction):  College tuition credit or itemized deduction

You are correct that he must be a full-year resident.  But if his absence from New York was for school, this is considered a temporary absence which does not constitute him a part-year resident of another state.  If this is the only concern, you may both file a joint return and claim the credit, because nothing on the site says that he must be attending a NY school.

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