The income requirement also applies for any age if the child does not live at (the parents) home more than half the year or is temporarily absent from home for one of the valid absences such as to attend school. If the child has permanently left home and will not return to live there, then it is not temporary.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
