The residency issue helps determine who is a “qualifying
child”. If your son is 19 and is in college, then this might apply, if one of
the 5 exceptions to actually living with you (below) applies. However, if your
son is not in college, then you may still be able to take him as a qualifying
relative (see below).
- Illness
- Education
- Business
- Vacation
- Military
service
Note: It must be
reasonable to assume that the absent person will return to the home after the
temporary absence.
You must be able to justify to the IRS that (1) he is in college
and (2) his missionary work is one of the 5 items above to make him a qualifying
child, or otherwise try satisfy the requirements for “qualifying relative”. Keep
good documentation.
You should
carefully review the requirements for a "qualifying relative"
starting on page 32 in IRS
Publication 17.
See the IRS Interactive
Tax Assistant at https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent
for more assistance.
