<p>My daughter's permanent residence is in California but she is going to college in Massachusetts. She earned income in both states. Is she considered a part time resident of both states? Also, the state tax form asks if she moved into or out of California but I don't know how to answer that since she moved back to California for several weeks over winter break.</p>
<p>Thanks!</p>
<p>Generally speaking, if your daughter is your dependent, her residence is still in California. Living in a dorm in Massachusetts does not make her a Massachusetts resident. Estabilishing residency entails much more than living in a dorm for 8 or 9 months of the year. She is a California resident for income tax purposes, and a non-resident in Massachusetts.</p>
<p>If you live in CA and she is considered a dependent- she files as a resident for CA and files non resident for MA</p>
<p>xposted</p>
<p>Thanks for your replies!</p>