Hal_Al
Level 15

Education

For tax purposes, she still lives with you. Her 9-10 months away from home, to attend school, is only a temporality absence. 

 

The support value of the home, provided by the parent, is the fair market rental value of the home plus utilities & other expenses, for the whole year, divided by the number of occupants. 

 

She is your Qualifying Child dependent.