When it comes to residency, college residency requirements and tax residency requirements are two completely separate and unrelated things. Colleges will usually have their own set of residency requirements that if a student meets those requirements, that qualifies the student for the in-state tuition rates. But for tax purposes that does not in any way, form or fashion mean the student qualifies as a resident of that state.
Besides, if an undergraduate is claiming a state different from his parents has their "tax home", then when it comes to the education deductions and credits, everybody (parents and student) will lose out big time.
