YES, you can claim a college student as your dependent, even
if they are living (legal resident) in another state.
Generally speaking, to be a dependent, your child has to
live with you for more than half the year.
However, one of the exceptions to this rule, is if your child is away at
college for more than half the year.
Your
child has to meet certain requirements:
Under the age of 24 on December 31.
Enrolled in an undergraduate program at an accredited
college/university
Is a full time student for at least five months of the year
Your child provided less than 50% of his/her own support
Please take a look at the screen shot below taken from the
following link (which is from a prior year but extremely thorough!)
https://ttlc.intuit.com/replies/3431478
