There's a special pub the IRS has for runaways. But for the life of me I can't find it no matter what search terms I use. But here's what I can recall (to the best of my ability - it's been awhile.)
- Age matters. So what's their age on Dec 31 of the tax year?
- Student status matters. Was she enrolled in a qualified institution for *any* *one* *semester* during the tax year as a *full time* student?
- If the runaway did not live under your roof for at least half the tax year *AND* she lived with another family member for more than half the year, you can't claim her - the other family member may (or may not) be able to.
There's other things in there too. I"m still looking for the pub.
