Hi everyone, thanks for your help.

The case is about Head of Household (HOH) status.

Last year, the mother lived in California with her 19-year-old child, who was studying at a university in California and continues to study there this year.

However, in 2024, the mother got a job in New York and has been working there from January 20 until the end of the year.

On her W-2 form, Box 15 (State) is listed as NY.

Since the child is studying in California, they are benefiting from residency-based advantages such as financial aid and loans.

The mother has kept her rental home in California.

If I file the taxes based entirely on New York and the mother claims the child as a dependent, the child’s student benefits may be discontinued.

Additionally, the child has a 1098-T form, where:
• Box 5 (scholarships/grants) is around $21,000
• Box 1 (qualified tuition and expenses) is $15,000