I thought sure the answer was "yes", but can't seem to confirm in IRS pubs ...
Child is 21yo, living away from home as a full-time student more than half the year; parent (my friend, not me BTW) is paying more than half of support. Is he a dependent ?
IRS doesn't seem to include "at school" as an exception to the residency test.
Thanks.
Pub 501, page 13 (Temporary Absences) (Listed as Education)
You are relying on "old law". For "dependent child" it depends on whether child provides more than 1/2 of own support.
Try "education"
Exception to time lived with you. Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child on page 19, if applicable.
Duh, I saw "one of you, or both, are temporarily absent" and thought it was referring to the child's parents.
I don't quite grok the distinction, but either way, I think he's covered.
Thank you.
It makes a difference when there are there are 3 people. He provides
40% of his own support, parents provide 20%, uncle provides 30%, ABC corporation provides 10%. I think from this example the parent can claim the child as a dependent because the child did not provide 50% or more of his support.
This comes up at least every year. The statement is true as long as the emancipated child does not change his/her domicile. An example is a child who in order to obtain in-state tuition, makes a change in domicile, obtains a new driver's license and registers to vote in the state where he/her goes to school. That is no longer a temporary absence.
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