@gman98
<< she lives away for school but comes home I am assuming thats considered a temporary absence even though we maintain her apartment all year for school purposes>>
for a Qualifying Child (which is someone under the age of 24 and a full time student, among other requirements), the question is whether she lives with you for at least 6 months of the year. Being away at school is considered temporarily living away from per permanent home. The IRS is not asking about the dwelling - whether that be an apartment, on campus housing, who owns it or who pays for it. For IRS purposes, in this situation, she lives with you more than 6 months of the year, and that is all that matters.
On her tax return, she should use the address where she would want the IRS (or the State) to send any correspondenace. It's a mailing address; it's not ncessarily where she lives.
