In WA and own a condo in CA. If I gift the condo to my son who is in midst of his 4 year college (away at TN). Would the following satisfy the "use test"
- He moves to the condo for a couple of months this summer and establish as home address
- Return to TN for last 2 year of college. Unknown future summer location due to internships
- File his taxes in CA as Fed/State tax treats away college student as domiciled in home address
Would the 2 year he spent away from the condo be still counted as "use" for primary residence?
I ask because tax filing follows his home address even while away at college. Does section 121 consider this differently?
