University Students: County Residents Or Not?

Whether a university student is a resident of their county or not depends on a variety of factors. For example, if someone else claims them as their dependent, a student is a resident of the same state as the taxpayer who claims them. If a student is not a dependent, they must determine their domicile, or permanent legal residence, and place of abode, or location of housing. Additionally, each state has its own residency requirements, and a student's residency status may affect their tuition fees.

Student dependents and residency

A university student's residency is dependent on a variety of factors, including their financial situation, their parents' residency, and the state in which they are studying.

If a student is claimed as a dependent by someone else, they are typically considered a resident of the same state as the taxpayer who claims them. This is usually the state in which the student lived with their parents before starting university. In the United States, a child can be considered a "Qualifying Child" dependent if they are under the age of 19 or under 24 if they are a full-time student for at least five months of the year.

Each state has its own residency requirements, and these vary significantly. For example, in Arkansas, a student must have a parent who is a resident for at least six months before the student starts college, while in Alaska, the requirement is 24 months. Some states, like California, require non-resident students to have at least one parent living and working in the state for two years to qualify for in-state tuition. Additionally, the student themselves must live in California for a year if they are over 18.

The requirements for establishing residency for tuition purposes can be stringent. For example, at the University of California, a non-resident undergraduate student with non-resident parents must be continuously physically present in California for more than a year (366 days) before the residence determination date and must intend to make California their permanent home. They must also demonstrate their intention to stay by relinquishing legal ties to their former state.

It is important to note that a student's state of residence for legal or tax purposes may be different from their residency status for tuition. Attending a college in a state does not make a student a resident of that state for tax purposes. Their tax home is usually the state where they earned their income, and they may need to file taxes in multiple states if they have income sources in each.

State residency requirements

If a student is not a dependent, they must determine their domicile, which is their permanent legal residence or home to which they intend to return after a temporary move. The place of abode is another factor, referring to the location of housing, whether owned or rented. It is also important to note that attending college in a state does not make a student a resident of that state for tax purposes. The state of residence, or home state, is typically determined by factors such as where an individual has roots, holds a driver's license, and is registered to vote.

To establish state residency for tuition purposes, students may need to provide government-issued documents demonstrating their residency. Examples of such documents include voter registration cards, state income tax returns with an in-state residential address, and a Declaration of Domicile form filed with the county clerk. Some states may also consider the residency status of a student's parents, especially if the student is financially dependent on them. For instance, in California, nonresident undergraduate students with nonresident parents typically remain nonresidents for the duration of their undergraduate studies.

It is important to note that the criteria for in-state tuition rates and state residency may differ. While a student may meet the requirements for in-state tuition rates, it does not necessarily mean they are considered a state resident for other legal or tax purposes. Additionally, the requirements vary significantly across states, with some states requiring specific durations of residency, such as six months in Arkansas or 24 months in Alaska.

Residency for tuition purposes

Residency requirements for tuition purposes vary across states and universities. Generally, a dependent student must have at least one parent who is a resident of the state for at least a year before the student matriculates in college. For example, Arkansas requires six months, Alaska requires 24 months, and some states, like Tennessee, do not have a durational component to their residency requirements.

In California, there are four requirements to be considered a resident for tuition purposes at the University of California. Firstly, you must be continuously physically present in California for more than a year (366 days) before the term for which you request resident status. Secondly, you must establish your intention to make California your home more than a year before the term for which you request resident status. Thirdly, you must not have moved to California primarily for educational purposes. Lastly, you must be financially independent from your parents if you are under the age of 24.

In Washington, residency for tuition purposes is determined by the Washington legislature and applied uniformly across colleges and universities. Students who have a high school diploma and have maintained a primary residence in Washington for at least a year before starting at the University of Washington are considered residents.

It is important to note that residency for tuition purposes is different from residency for tax purposes. While colleges have their own residency requirements, they do not change an individual's home state for tax purposes. For example, a student may qualify for in-state tuition in a state but still be considered a resident of their parent's state for tax purposes.

Residency for tax purposes

For tax purposes, a university student's residency is usually based on the state where they lived with their parents before starting university. This is because, generally, an undergraduate qualifies to be claimed as a dependent on their parent's or guardian's tax return.

Each state has its own residency requirements, and these vary significantly. However, some common factors that determine residency for tax purposes include:

• The state where you have a driver's license
• The state where you are registered to vote
• The state where you have a permanent home and keep your belongings
• The state where you have legal ties, such as a place on the electoral roll or a registered vehicle
• The state where you have established a permanent legal residence, also known as a domicile, where you intend to return after temporary moves, such as for schooling

It is important to note that attending college in a state does not make a student a resident of that state for tax purposes. However, a student's residency status for tax purposes may change if they move to a different state and establish residency there. Establishing residency in a new state typically requires demonstrating a continuous physical presence in that state and an intention to make it your permanent home. This can include surrendering out-of-state identification, registering to vote in the new state, obtaining a local driver's license, and establishing legal ties to the new state.

Additionally, a student's residency status for tax purposes may be influenced by their financial situation. If they receive substantial financial support from out of state, their in-state residency status may be questioned. This can include loans borrowed by a parent who does not reside in the state or other sources of income.

Establishing intent to reside

Understanding the Concept of Intent to Reside

Intent to reside refers to a person's intention to make a particular place their permanent residence. This implies a long-term commitment to staying in that location indefinitely, rather than a temporary stay. For students, this distinction is essential, as attending university in a state typically does not automatically grant residency status.

Determining Domicile and Place of Abode

When establishing intent to reside, it's important to understand the concepts of "domicile" and "place of abode." Domicile refers to an individual's permanent legal residence, which they intend to maintain even during temporary moves, such as for education or work. On the other hand, the place of abode is simply the location of their housing, whether owned or rented.

Factors Influencing Intent to Reside

Several factors can indicate a person's intent to reside in a particular state:

• Length of Stay: Most states consider an individual a resident if they live in the state for a certain period, often six months and a day. However, there are exceptions for students, and simply attending a university in the state may not be sufficient.
• Driver's License: Obtaining a driver's license in the state can be a strong indicator of intent to reside. Most states require individuals to change their driver's license within 30 days of moving.
• Voter Registration: Registering to vote in the state is another way to demonstrate intent to reside. This can be evidenced by a voter registration card.
• Civic and Community Involvement: Joining local civic groups, business organizations, social clubs, and fraternal organizations can show a continuous physical presence and a commitment to the community.
• Financial Connections: Filing state and federal income tax returns with an in-state residential address can be a crucial factor in establishing intent to reside. Additionally, having a source of income or financial support within the state can be significant.
• Education History: Attending secondary school or previously studying in the state can be considered when determining intent to reside.
• Residential Documents: It is advisable to have at least two government-issued documents that demonstrate state residency. Examples include a driver's license, voter registration card, or a Declaration of Domicile form filed with the county clerk.

Residency Requirements for University Students

It's important to note that each university or college may have its own residency requirements for tuition purposes, which may differ from federal tax residency requirements. These requirements vary significantly across states, and it is recommended to check with the specific institution. Generally, a dependent student must have at least one parent who is a state resident, and independent students may need to demonstrate a longer period of residency, sometimes up to two years.

Frequently asked questions