004.05 INSTITUTIONALIZED INDIVIDUALS.

The state where the institution is located is the individual’s state of residence unless it is determined that the individual is a resident of another state, according to the following: (A) Institutionalized individuals age 20 or younger, or age 21 or younger and who became incapable of indicating intent before reaching age 21, the state of residence is: (i) That of the individual’s parents or legal guardian at the time of placement; (ii) That of the parents or legal guardian if the individual is institutionalized in that state. (B) Institutionalized individuals who became incapable of indicating intent at or after reaching age 21, the state of residence is the state in which the individual is physically present except where another state makes a placement.