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Posted by Phil Marti on February 5, 2007, 8:22 pm
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> 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.
Yes
--
Phil Marti
Clarksburg, MD
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