Does going into the Peace Corps count as a temporary absence for claiming a dependent?

[vbeattie]

I am trying to figure out if I can claim my daughter as a dependent for 2025

• She was under 24 at the end of 2025
• She was a full-time student for the first 5 months of 2025
• I provided more than half of her support for 2025
• She left the country to join the Peace Corps in early June 2025 and is still there now.
• She earned more than $5200 in the year

So, I think the answer hinges on whether Peace Corps service counts as a temporary absence similar to school, because if it doesn't, she did not live with me half of the year.  Any help appreciated!

[TomK2023 · Accepted solution]

Yes, based on the information that you supplied and according to IRS guidelines (and Official Peace Corps tax guides), your daughter’s service in the Peace Corps is considered as a "temporary absence", so you can claim her as a dependent for 2025.

Your daughter is considered to have lived with you for the entire year (school and Peace Corp ), if her absence is for "special circumstances." (it is "... reasonable to assume that the absent person will return to the home after the temporary absence").

IRS Pub.501 -- Dependents, Standard Deduction, and Filing Information (pgs. 9, 13)