My dependent college '19 grad now lives out of state. Can she claim my state as permanent this yr since license, bank, doctors, still here. Only gone 4 mos. of '19

[DavidD66]

Yes, she is still a resident of her "home" state, not where she attends college.  Living out of state to attend school does not change your state of residency, regardless of how much time is spent in the school state vs home state.  Moreover, she is considered as living with you for dependency qualification purposes.

[rjc3296]

Thank you.  I was not clear enough I guess.   She graduated college, but was dependent until 8/2019.  She moved to MA in September, can she still consider NH her home state/legal residence, since had not changed license, doctors, bank as of yet.  She's renting now and that residence is not permanent as of yet.  She will be moving again.  I know I have to do MA state tax.  I just want to make sure I can put NH address on tax return, even if W2 says apartment address?  

Thanks

[DMarkM1]

Since your daughter is not your dependent, she would answer the question about her residence on 12/31/2019 as MA.  Her current address will be what she uses now.  She would enter that information in the "My info" section in TurboTax. 

[rjc3296]

Thank you.....

I thought since she was under me as a dependent for 9 months and in college til last May, I could still consider her a dependent??   If so, was trying to figure out what address needs to be on her return.  W2 is for MA.  Thanks

[DMarkM1]

If she currently lives in MA then that is the address to use for the address section.  If she lived in MA on 12/31/2020 then that would be her current resident state, but she would also select that she lived in another state and fill in the dates indicating when she became resident of MA. She should be sure to indicate that she "can be claimed as a dependent on someone else's return."     

[rjc3296]

Does her NH license/bank, etc come in to play for residence? Or regardless, if she lives in MA, MA is her residence

[DMarkM1]

Since she is "domiciled" in MA, that would be her resident state.  She has and maintains a permanent place of abode there.  While she was a college student that would not have been the case as she was only there to attend college.  Here is the MA definition of "resident."