I file an IN tax return & claim my dautr (full time college stdnt in FL).My dautr has lived in FL for 12 mth & works.Does she have to file IN taxes or can she file in FL?

[addie23]

I can claim my daughter as a dependent since she is in college.  But she works and has lived in FL for the past 12 months.  Since FL has no state income tax she would get a refund.  Does she have to file an IN tax return or can she file a FL tax return?

[TomD8 · Accepted solution]

If she is in Florida temporarily to attend school, and her domicile (her permanent home, to which she intends to return) remains in Indiana, then she is still an Indiana resident and she must file an Indiana tax return.

But if she has actually moved to Florida and she has established a new domicile there, then she became a Florida resident for tax purposes when she began living in her new permanent home in Florida.  If that's the situation, she'd still have to file a part-year resident IN return, covering the time before she became a FL resident.  If she has permanently moved to FL, a FL drivers license and voter registration would help substantiate her new residency.

FL has no individual income tax, so there is no such thing as a Florida "refund" and no Florida tax return to file.