Hi Robert:
Thank you for your reply.
Based on the IRS guidance around the 'residency test' of what a qualifying child is, she actually would be considered to be living with me full time. Because a special interpretation/criteria is applied to full-time college students that is interpreted to be, that she would be living with me full time if she were not away at college, which is considered a temporary absence from her home. And her home is with me. And I maintained this home on behalf of her and I. Her father pays her tuition and her rent while she is at college. He does not contribute money to the maintenance of her permanent home (which is with me)
The reason I posted this question here is, I think it will come down to exactly this. That she is considered to live with me full-time, but that he is contributing financially in a way that is significant. However, she does not live with him when she not at school (so he does not meet the residency test).
Also importantly, I never signed the form that releases him, the non-custodial parent, to be able to claim her. I'm not sure this matters given that she is now 20 years old. With this in mind, I don't think that the court decree would apply, but if it comes down to a tiebreaker, maybe it does.
If anyone can comment on the above and provide additional insight on who can/ should claim my daughter, it would be appreciated.
Krisa
