Can I claim as a dependent my 19 yr old child who is a FT student if they live outside of my home all year but I pay for more than half of their expenses?

[lipnicky]

Can I claim as a dependent my 19 yr old child who is a FT student if they live outside of my home all year but I pay for more than half of their expenses? I always read that, "Your child must live with you for more than half the year, but several exceptions apply" What are those "several exceptions"?

[Vanessa · Accepted solution]

If the absence is temporary, then they still count as your qualifying child.  So if they are away just for school then it counts as having lived with you while they are temporarily away.

If they are living on their own and earn less than $4,150 and you provide more than half of their support then you can claim them as an Other Dependent and get a $500 credit.

There are also exceptions for children of divorced or separated parents when the custodial parent signs a release allowing the noncustodial parent to claim the child.