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posted Mar 10, 2025 7:48:41 AM

Residence test for Qualifying Child Dependent who is a graduate student

Should I consider my 22 year old son to have lived with me for more than 6 months in 2024 for the purpose of determining whether he is a Qualifying Child dependent?  He was a full-time student--bachelors for 5 months, graduate student for 4 months.  He does not intend to return home after earning his graduate degree and he did not live with us for the summer because he was house-sitting for his brother in our town.  His most recent permanent residence was at our home.  He is not permanent in the college town, being there only until he completes his education. 

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1 Replies
Expert Alumni
Mar 10, 2025 8:05:50 AM

Yes. If his permanent residence is still at your home, and he keeps all his stuff he hasn't taken to school with him at your home and his absences are only temporary locations such as school and house-sitting, then he would be considered living there for more than 6 months.