18-year-old child went on mission trip after high school for 3 1/2 months. Does this time count as living with me?

[hv1785]

We paid for his transportation costs. He stayed with missionaries overseas, and they covered his food and housing.

[LindaA · Accepted solution]

Yes, since this is a temporary absence your son is still considered to have lived with you during this time. 

For more information, please see Temporary Absences on page 19 of IRS Pub 501, Exemptions, Standard Deduction, and Filing Information.