What if they child is in college away from home do we count just when they are home for the summer?

[NewGuy · Accepted solution]

You count the time they spent at school as time they spent living with you.

https://www.irs.gov/publications/p501/ar02.html#en_US_2016_publink1000220898

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:

Education,