Is my out of state full time student with no job considered living with me?

[Carl]

For a qualifying dependent in college, there is no exception to the "count days away at school as living with you".

[CarolynM]

Yes.

The time a student dependent is away at school is considered time spent living with you. They have not established residency in the new location merely by attending school.

There is numerous support that living at school is a temporary absence.

For more information, follow this link: Turbo Tax on Dependents