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Level 1
posted Aug 15, 2023 6:53:27 PM

Out of state College student

So I wanted to know what state I should file for. I have been living in FL for school and work. I even have an off-campus apartment in my name but I don't have a FL license. I do go back to GA from time to time when I am on break from school just to see family/friends. Would I still file for the GA state tax or the Florida one?

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3 Replies
Level 15
Aug 15, 2023 7:00:42 PM

Florida has no state income tax so there is nothing for you to do regarding FL.   You say you are a student.  If you are still being claimed as a dependent by your parents in GA, then you should be filing a GA return, and of course should file a federal return.   

 

Can you be claimed as a dependent?   If so, then on your own tax return you must say that someone else can claim you.

 

You might still be a qualifying child or a qualifying relative:

 

Here are the rules for your parents:

 

WHO CAN I CLAIM AS A DEPENDENT?

 

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2022 taxes as long as they meet the following requirements:

Qualifying child

  • They're related to you.
  • They aren't claimed as a dependent by someone else.
  • They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
  • They aren’t filing a joint return with their spouse.
  • They're under the age of 19 (or 24 for full-time students).
    • No age limit for permanently and totally disabled children.
  • They lived with you for more than half the year (exceptions apply).
  • They didn't provide more than half of their own support for the year.

Qualifying relative

  • They don't have to be related to you (despite the name).
  • They aren't claimed as a dependent by someone else.
  • They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
  • They aren’t filing a joint return with their spouse.
  • They lived with you the entire year (exceptions apply).
  • They made less than $4,400 in 2022.
  • You provided more than half of their financial support

Level 15
Aug 16, 2023 6:39:27 AM

Q.  Would I still file for the GA state tax?

A. Yes, probably.

 

Students, who attend school out of state, are still considered residents of their home state, unless they take concrete steps to change residency.

You say you are "living in FL for school and work".  If your primary purpose, of being in FL,  is for school, even living off campus, you are still a GA resident.  Typically, if your previous GA residence was your parent's residence, then their home is still your residence, while you are temporarily away for school. This is particularly true if you are still their dependent.  And is probably true, even if you are not their dependent. 

Level 15
Aug 16, 2023 7:23:08 AM

The important concept here is domicile. Your domicile is your one and only permanent residence. You can only have one domicile at a time.

 

As long as your domicile, or permanent residence, is located in the state of Georgia, then you are required to file a Georgia tax return as a resident and report and pay income tax on all your worldwide income, even if you are temporarily living in another state.

 

There is no single factor that determines where you domicile is located, but some important factors include where you physically live, the location of friends and significant social relationships, the location of your doctor, dentist, attorney, and so on, the location of your church, your voter and car registration, drivers license, and your intention to return.  In addition, to establish a new domicile, you must take active steps to abandon your prior domicile.

It is possible to be temporarily away from your domicile for a long time, even years, without changing your domicile.

 

Most of the time, college students have their permanent residence or their domicile, where their parents live, or in other words, where the college student used to live before college started. It is possible for a college student to establish a new domicile, but you have to show that based on the balance of factors. For example, in college, my daughter got married and moved in with her husband. That was clearly a change of domicile, because she was living with her husband as her new permanent residence, and she no longer intended to use her parents home as a living place, except for visits.

 

You will have to look at the balance of factors in your own situation. I would pay close attention to the requirement that you must abandon your prior domicile. When you moved to Florida, did you get a new local doctor and dentist, or do you still use your doctor and dentist in Georgia? Did you move all of your furniture and belongings out of your parents house, or is it still stored there until you find a permanent post-college residence?  Are you planning to remain in Florida after graduation, or are you more likely to return home to Georgia while you assess your next options? And so on.