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Level 1
June 1, 2019
Question

Question: has your dependent lived with you the entire year?My daughter lives on campus, but we pay for her housing. Does that count as living with us?

  • June 1, 2019
  • 1 reply
  • 18 views
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1 reply

Level 12
June 1, 2019

Yes, time spent away for educational purposes is considered a temporary absence and you can still count that time as living with you.  

IRS Pub 501 (page 14):  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.

https://www.irs.gov/pub/irs-pdf/p501.pdf