State Residency Status for Graduate Student: OH, IL, or CA

Forum|Forum|6 years ago
March 7, 2020
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We live in Ohio. My son graduated college in May 2018. He took a year off between undergrad and graduate school, taking a part time job as a pitching coach at a Junior College in IL that started in Aug 2018. In May 2019, he left his part time job in IL and moved back home to live with us in OH. Thus, he lived for 5 months (Jan-May) in IL. His part time IL job sent him a W-2 for $3.3k. We were supporting him while he was working part time in IL.

He was then accepted into a graduate school program in California (Cal State University Long Beach - CSULB). He started graduate school full time in Aug 2019. The graduate program is not on-line, i.e. it requires him to be physically present at the university to attend classes. He rents a bedroom in a condo in Long Beach, CA (we are not the condo owners). While in graduate school, he worked for the University for 4 months (Sept - Dec). They sent him a W-2 for $2.6k to the CA address where he rents. We continue to provide his support as well as pay for his schooling from remaining 529 funds. He was 23 yrs old during 2019. He still has his OH driver's license.

The CSULB sent a 1098-T with graduate student box checked and at least 1/2 time student checked.

So, couple questions:

1.) What State does he declare as his residency for the 2019 tax returns?

2.) How may State returns does he have to submit for 2019?

ColeenD3

Part of the requirement for claiming him as a dependent is that he lived with you for over half the tax year. Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children, temporary absence.

He went to IL but he came back home. Even though he is now in CA, does he still consider your house his home?

Residency is not cut and dried.

Examples

You live in Idaho. Every November, you go to Arizona for the winter and return to Idaho in April. You're an Idaho resident.
You're a student at the University of Minnesota, originally from Indiana. After graduation, you plan to move back to Indiana, at least for the time being. You're an Indiana resident.
You quit your East Coast job and moved west, with no particular destination in mind. You end up in New Mexico, where you've been living for the past year. You're not sure you'll stay there – California beckons – but for now, it's your home. You're a New Mexico resident.

For tax purposes, you are a nonresident of a state if you temporarily worked there (with no intention of making it your home) or you received income from sources in that state, such as rental property.

He may need to file a non-resident return for IL and depending on his intentions, possibly a resident or non-resident for CA. He will need to check the filing requirements for each state.

Dept of State