HOH CA AND NY

[HOPE2]

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

[IRonMaN]

If the lower tuition was a major factor, mom shouldn't have relocated to New York - that is assuming that she is currently a New York resident.

[BobKamman]

Stay in your own lane.  Your job is to prepare complete and correct income tax returns.  Leave helping kids cheat on tuition bills, to the people who specialize in that.  Or suggest the mother do her own research on California law.  She might explore this: 

• AB540 is a California law, signed into effect in 2001, that allows eligible students to pay in-state tuition fees at California's public colleges and universities (including the University of California, California State University, and California Community Colleges). 
• It does not apply to private universities. 
• It's also known as the "California Nonresident Tuition Exemption". 
• Students who are granted an AB 540 exemption pay in-state tuition and fees rather than out-of-state tuition. 

Who is eligible:

• Students who have attended a California high school for at least three years (or a combination of elementary, middle, and/or high school in California for at least three years). 
• Students who have graduated from a California high school or received the equivalent (like a GED).