ErnieS0
Expert Alumni

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Yes. You can file as head of household if your dependent does not live with you because they are attending school. The IRS considers living away from home to attend school to be a "temporary absence".

 

The IRS says: "You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, military service, or detention in a juvenile facility.

 

It must be reasonable to assume the absent person will return to the home after the temporary absence. You must continue to keep up the home during the absence."

 

See Home of Qualifying Person

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