<p>It’s looks pretty complicated. I am much less sure about my interpretation of this than of the requirement for instate tuition. </p>
<p>In order for Mom to claim OP, I think that BOTH of the following must be true ((bold for you thumper )
- Mom must provide more than 1/2 of OP’s support
AND - Mom must file married filing separately. </p>
<p>The reason I think this is because if you go here
<a href=“https://etax.dor.ga.gov/inctax/webfaq/faq-ind.aspx#r5”>https://etax.dor.ga.gov/inctax/webfaq/faq-ind.aspx#r5</a></p>
<p>In the FAQ, it is asked
“How do we file a tax return when one spouse is a resident of Georgia and the other is not?”
The answer is to write nonresident. I think that would eliminate the in-state tuition. </p>
<p>I assume that the question was asked with regard to MFJ. </p>
<p>The other part about providing 1/2 of OP’s support, is very complicated… There is a support test whose intuition escapes me. I’m familiar with it because we have to figure this out for D1 who has recently graduated and is working. </p>