A taxpayer has a dependent child who is a college student for the over half of the year in 2021. The taxpayer resides in California which is the main home of the student. The student is out of state for college through July of 2021, when she graduates from college. The taxpayer pays all of the student's college tuition and supports the child. The taxpayer lists the dependent on the 1040. The taxpayer claims the dependent on the tax return but does not claim the exemption student credit of $500. The student has no California income. The student moves to New York in September of 2021 and starts working. She claims herself on her federal return and on her New York return.
Can the taxpayer claim the dependent on their California return in 2021 with the above circumstances?
