Is a child of US expatriates attending university in the US still a foreign resident?

[MarkLondon]

Our 19 year old son lived offshore in the UK with us for three years before starting university in the US last year.  He is still considered a UK resident (under UK rules) because, in the UK, students living away from home while in university are resident at their parent's home as long as they are supported by their parents.  From reading posts related to students attending university in a US state different from their parents, it seems the child is resident of their parents' state as long as they are still dependents of the parents.  Our son is still our dependent, however because he has earned income he has to file his own tax return.

Our son has income from his summer job in the UK and also income from a school job in the US.  If he is considered resident with his parents in the UK, we presume he would file a non-resident state tax return for his school job income.  Is that right?

But what about his summer UK earnings?  Despite spending nine months in the US going to school, does he still qualify as a bona fide non-US resident and entitled to the foreign income exclusion on the earnings from his UK job? He comes  back to the UK regularly on school breaks and during the summer.

[pk]

@MarkLondon , assuming that you ( plural ) and your dependent child are all US citizens , US tax laws apply as if you were residing in the USA -- world income taxed by the USA.   Thus that your son is considered a resident  ( ordinarily resident  or currently domiciled ), is not material  for US tax purposes.    That he spends 3/4 of the year  ( he is not with a visa , right  ? ) in the USA makes him also ineligible for excluding his foreign earnings  -- physical presence rules apply and not domiciliary rules.  Give that he is under 24 and going to school, he is still your dependent and files his US return as a dependent and is taxed on world income.  If UK taxes him on the UK sourced  income then that "foreign" income and the taxes thereon would be eligible for foreign tax credit, ameliorating the burn of double taxation.

Does this make sense?  Do you need more help on this ?

pk