Can I claim My daughter if she left for military basic training and was gone for approx 5 months?

[BRATTZ1162]

Can I still claim my daughter as a dependent if she was gone for
5 months in military basic training?

[macuser_22 · Accepted solution]

Probably, if your home is her home when not absent.

Assuming that she meets the other requirements to be a qualifying child (under age 19 [or under 24 and a full time student])

---Tests To Be a Qualifying Child---

   (Must pass ALL of these tests)

NOTE: If a child passes all of these tests he must say “yes” on his/her own tax return (if he/she files one) that another taxpayer CAN claim him/her as a dependent even if they DO NOT claim him/her)

1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother,stepsister, or a descendant of any of them.

2. The child must be (a) under age 19 at the end of 2015, (b) under age 24 at the end of 2015 and a full-time student* for any part of 5 months of 2015, or (c) any age if permanently and totally disabled and must be younger than you (or your spouse if filing jointly).

3. The child must have lived with you for more than half of the year (There are exceptions for temporary absences such as school, illness, business, vacation, military service).

4. The child must not have provided more than half of his or her own support for the year.

5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.

[macuser_22]

OR

---Tests to be a Qualifying Relative (& Unrelated Persons)---
       (Must meet ALL of these tests to be a dependent)

1.  The person cannot be your qualifying child or the qualifying child of any other taxpayer.

2. The person either must be related to you, or must live with you all year (all 365 days - There are exceptions for temporary absences such as school, illness, business, vacation, military service) as a member of your household. A person does not meet this test if at any time during the year the relationship between you and that person violates local law.

3. The person's gross income for the year must be less than $4,000 (tax-exempt income, such as certain social security benefits, is not included in gross income)

4. You must provide more than half of the person's total support** for the year.

5. The person is not filing a joint return.

In any case, the person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico

The above is simplified; see IRS Publication 17, for full information.
<a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p17/ch03.html#en_US_2015_publink1000170876">https://www.irs.gov/pub...>
** Worksheet for determining support

<a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p17/ch03.html#en_US_2015_publink1000171012">https://www.irs.gov/pub...>

[LinaJ2018]

According to IRS, military service is included in temporary absences which your daughter will still be considered living with you for the whole year.  You will be able to claim her if all other requirements are met.  Please see attached image.

Qualifying Child

Qualifying Relative

[h0ckey39]

If you paid for most of her living expenses for the rest of the year, then yes you can.