Can my daughter use her own address as her permanent address while in school out of state, or must she use my address if I claim her as a dependent?

[hegstroml]

She lives off campus.  

[DoninGA]

If she is filing a tax return she should use an address where she receives mail, in case the IRS ever needed to contact her.

[DawnC]

Yes, she can.   If you qualify to claim her, you won't be asked to enter her address on your tax return.    

[SteamTrain · Accepted solution]

Hmmm...if she live there all year round, probably OK to use that College address.

BUT

IF she moves around, or leaves for the summer, it might be best to use your home address....just in case there is any correspondence from the IRS that must be replied to...you/she doesn't want it being sent to an address where she is no longer there...or at least has someone there reliable to help (i.e. yourself).  Mail forwarding doesn't always work seamlessly, and some Govt letters have "Do Not Forward" on them.