The student is domiciled in Arizona and has not met the one-year durational requirement, but one or both of the student's parents are domiciled in Arizona and are entitled to claim them as a dependent child for state and federal tax purposes (whether or not the parent actually claimed the student as a dependent child).
The student may qualify for the Dependent Exception if they meet all the requirements below:
- The student is domiciled in Arizona, AND
- One or both parent(s)/legal guardian(s) of the student are domiciled in Arizona, and permanently living in Arizona prior to the first day of the semester, AND
- The student’s parent(s)/legal guardian(s) are entitled to claim the student as a dependent child for Federal and State tax purposes (whether or not the parent actually claims the student as a dependent child).
- The student must not hold a visa that prohibits establishing domicile in Arizona.
Additional Information
- Federal Definition of a Qualifying Child
- Age: the student must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year. There is no age limit if the student is permanently and totally disabled.
- Support: the student did not provide more than one-half of his/her own support for the year.
- The student and parent(s)/legal guardian(s) must prove they have severed ties to the prior state of residence using objective evidence.
- Arizona Board of Regents (ABOR) defines “Objective Evidence” as “documentation or information other than an individual’s own statement(s) of intent.”
- ABOR defines "Parent" as “an individual's father or mother (including adoptive father or mother), or if one parent has custody, that parent, or the legal guardian of an unemancipated individual provided there is no evidence indicating that the guardianship was created primarily for the purpose of conferring the classification of resident on the individual.”
- ABOR defines "Guardian" as a legal guardian.
- ABOR defines "Domicile" or “Domiciled” as “an individual’s true, fixed, and permanent home and place of habitation. It is the place where the individual lives, intends to remain, and to which the individual intends to return when leaving without intending to establish a new domicile elsewhere.”
- For more information on the domicile of an unemancipated person see ABOR
Required Documentation
From both parent(s)/legal guardian(s) and student:
- Arizona driver’s license or ID
- Arizona vehicle registration/title
- Arizona voter registration
From parent(s)/legal guardian(s) only:
- A current bill indicating parent(s)/legal guardian(s) name, Arizona address, and the date.
- Arizona employment verification (ex. paystub, Arizona withholdings, Arizona offer letter). If unemployed, submit a copy of resignation from previous employer.
- Proof of lease or ownership of real property:
- Mortgage statement
- Home closing statement
- Home deed
- Real estate taxes
- Rental agreement or lease
- Additional documents that can support proof of domicile:
- If parent(s)/legal guardian(s) are divorced: divorce/ legal separation paperwork.
- If the student is under legal guardianship: Legal guardianship paperwork must be provided by a superior court and signed by a judge. Notarized letters are not objective evidence.
- USPS Change of Address Form
- Younger sibling(s) school of enrollment
- Verification of transfer of household goods (moving bill)
- If home ownership exists in another state, verification that home is for sale
- If home in prior state was sold, proof the home sold
- If unemployed, submit copy of resignation from previous employer
- Verification of retirement
- Statement explaining relocation to Arizona
- Bank document must show parent(s)/legal guardian(s) name, Arizona address, and the date.