<p>You need to look at the requirement for each state. For many states, if you are a dependent, and college students are dependents unless they meet federal guidelines for being independent, there has to be a state tax return filed and tax paid as a resident, and a state residency claimed to be a resident. Many people I know who legitimately move when their kids go to college have to pay out of state tuition for the first year even though they are physically in the state, have a primary or even only residence in the state, are working in the state and having taxes withheld. They have not yet filed a tax return for the state, so their kids are considered out of state for that year. The following year would make them in state.</p>