I have one for which I cannot quickly find an answer and I'm hoping the learned pros here can point me in the right directly.
I have a client who's 22 year old daughter took a year off from school for all of 2010 and went to the Congo as a missionary. She lived with him before she left and she returned to his home when she came back and has re-enrolled in college and is again a full time student. She was a full time student in 2009 as well.
The rules for a qualifying CHILD allow for temporary absences, like military service, vacations, away at school, and such. But I cannot find anything that addresses temporary absences for a qualifying RELATIVE.
I also cannot find anything that indicates that an absence for religious reasons, missionary work, qualifies.
To be clear - the daughter will NOT be a qualifying child for 2010, but may be a qualifying relative IF a temporary absence for missionary work is allowed. He sent her money while she was away and he maintained the home she lived in before she left and to which she returned.
Thoughts? Gene E. Utterback, EA, RFC, ABA