Graduate student and residency for tax purposes

Forum|Forum|5 years ago
March 16, 2021
1 reply
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My child was a graduate student in Maryland and turned 24 last year so she files as independent this year. We lived in California and then moved to NJ last year. My daughter got a Maryland drivers license, voted in Maryland and registered her car with her Maryland off campus address in 2019 and also claimed part time resident in Maryland for part of 2019 but had no income in 2019 in Maryland.

In 2020, she worked part time and made a small amount of income. She graduates in 2021, and doesnt intent to remain in Maryland.

Does she file as California/NJ resident like us since she was a full time student, or does she file as a Maryland resident since she had a Maryland drivers license and voted there?

Not A Product Question

MAK70

Since your daughter is not your dependent this year, she should file as a Maryland resident. Even though she does not intend to stay in Maryland, by registering to vote and getting her driver's license changed, she took steps to establish domicile in Maryland. Once you have domicile, you must intend to abandon it AND also take steps to establish a new domicile to establish state residency.

NOTE: The test looks at all the facts and circumstances and often, like in this case, there are bases either way- however, since she was not your dependent, it would be more difficult to show she made the move with you to New Jersey.

Hal_Al

Employee

In addition to everything MaryK1101 said, there's the fact that her CA domicile no loner exists. The fact that she is no longer your dependent, weakens the possibility of her claiming your NJ home as hers.

I agree, she should file a MD resident return.