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HOH - out of state college kid


ILLMAS

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TP kid moved to attend college in another state, in 2018 the student completed half of year of school and withdrew in the second semester, for 2019, kid was undecided if they would continue their studies and didn't enrolled but continued to live in another state.  TP still provided 100% of the support but since the kid was not a student, would the TP qualify as HOH for 2019?  (According to me NO)  Went back to the IRS rules and just want to make sure the problem is by the kid not being a student for the year.  I reached out directly to the kid just to verify the student status for 2019.

Thanks

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I think you are correct.  The parent might be able to claim the kid if the income for the kid was low enough to qualify as an other dependent since the parent provided 100% of  support.  However, for head of household the kid would have to live with the parent for more than half of the year except for temporary absences such as school.  Living in another state, even in a home the parent pays for, is not living with the parent.  And it can't be considered a temporary absence for school since the kid wasn't in school.  That would be my take on the situation. 

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2 hours ago, Gail in Virginia said:

I think you are correct.  The parent might be able to claim the kid if the income for the kid was low enough to qualify as an other dependent since the parent provided 100% of  support.  However, for head of household the kid would have to live with the parent for more than half of the year except for temporary absences such as school.  Living in another state, even in a home the parent pays for, is not living with the parent.  And it can't be considered a temporary absence for school since the kid wasn't in school.  That would be my take on the situation. 

Thanks, now for another issue that has come up, the kid has worked part-time during the years and I have been preparing a non-resident return up to 2018, since the kid was living in X state because of school prior to 2019, would it be safe to say they are now a full-time resident of that state?  My gut feeling is yes.

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1 hour ago, TAXMAN said:

Tend to agree but somewhere in this old mind something that says 5 months of school or college refers to full time. Is this something that needs further exploration?

I think if you re-read the OP, you will see that while kid went to school half the year in 2018, he did not go at all in 2019 and 2019 is the year that was asked about. 

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