Re: Definition of "Living With"
That term is not to be found in the tax law which says "who has the same principal place of abode as the taxpayer for more than one-half of such taxable year".
Since "abode" is not defined in the tax law then the common dictionary meaning is used, with is: "the place where one lives". Meaning, for the Qualifying Child dependent, both the parent and child must have lived at the same place for at least half the tax year. However, if the child was away for the purpose of attending school (regardless of where the child resided while attending school) it counts as time living with the parent.
**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.**
