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Level 1
posted Mar 16, 2025 7:21:12 AM

Dependent son in college out of state

My dependent son goes to college in Iowa, we live in Illinois. He did not have income in Iowa, his only income is a 1099-DIV from his investment account. When it asks if he lived in another state during 2024 should he say yes or no? 

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1 Best answer
Expert Alumni
Mar 16, 2025 7:24:37 AM

You can answer No.

 

Time away for college is considered by the IRS as a temporary absence.

 

Please read this IRS document for more information.

2 Replies
Expert Alumni
Mar 16, 2025 7:24:37 AM

You can answer No.

 

Time away for college is considered by the IRS as a temporary absence.

 

Please read this IRS document for more information.

Level 15
Mar 16, 2025 7:25:40 AM

Say no.    He is your dependent and living away at school is a "temporary absence."   He did not earn any income in the "school" state so you do not need to enter anything about that state on his tax return.