In evaluating the requirements for a natural child over the age of 21 and under the age of 24 who is a full time student, how is the residency requirement to be evaluated? The statement is that the qualifying person must live with the taxpayer for at least half the year but with exception for temporary absence, such as for education. Does this definition allow that a person who is away at school, in a dorm or an apartment, for the entire year, enrolled in classes the entire year (summer included) is "temporarily absent" and hence can still be claimed for the dependent exemption assuming meeting all other tests.
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