If my daughter goes to college out of state, pays rent, and works out of state, does she use her residency address for tax purposes?

[DawnC0 · Accepted solution]

No, she will use her ''home address'' (your address).  School is considered a temporary absence away from home.  She is a non-resident of the state where she is attending college.  Whenever she files her return, she only needs to check the box that says ''I earned money in another state''.  Do not say she ''moved to or lived'' in another state.    She is considered to be 'living in her home state and working in her college state'.  This is all assuming she is coming back ''home'' after college. 

She will file a NON-RESIDENT return in her college state to report her income and get any state or federal refund due her.