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IRS Tax Benefits for Education states:
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Are you unable to claim the child as a dependent because of the six month rule?
IRS Publication 501 page 12 explains temporary absences for dependent children
Temporary absences
Your child is considered to have lived with you during periods of time when one of you, or both, are temporarily absent due to special circumstances, such as:
- Illness,
- Education,
- Business,
- Vacation,
- Military service, or
- Detention in a juvenile facility
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