New Jersey Dependents Attending College/Live at home student
NJ requirements for dependents at college include:
-Student must spend at least some part of each of five calendar months of the tax year at school
-You must have paid one-half or more of the tuition and maintenance costs for the student.
1. Does the time spent at school need to be actually living on campus, or does attending count?
2. Do the maintenance costs need to be paid to the school?
Background: My son is a full time student but lives at home (commutes daily to a community college). I supply all transportation/food/housing costs but these aren't paid to the school. He has scholarships that cover tuition so his out of pocket costs are about $600/year.
Thanks in advance