您好：

请问您的纳税，是在加州有收入吗？ 是每年都有 tax return吗？

UCSD 官网对本地学生的概念是这样的：You must be physically present in California for more than one year (366 days) immediately prior to the residence determination date of the term for which resident classification is requested. You must have come here with the intent to make California your home as opposed to coming to this state to go to school.

因此，从这个信息上您应该可以判断出来学生应该不能算加州居民。

根据以往的经验，象你孩子这种情况享受不了加州本州居民待遇。加州对本州resident的要求相当严格：“To meet these requirements, you must be continuously physically present in California for more than one year (366 days) immediately prior to the residence determination date (generally the first day of classes) and intend to make California your home permanently.”