It depends. If your child is only living in the group home temporarily, and they otherwise qualify as your dependent, then yes, as temporary absences count as living with you.
If your child is permanently living in the group home, then no, you cannot claim your child as a dependent on your return as part of the requirements are that they live with you for at least 6 months of the year.
The following criteria must be met to claim someone as a qualifying child:
- Your child (including adopted and foster children), your sibling, or a descendent of any of them.
- Age 18 or younger at the end of the tax year OR under 24 (and younger than you and your spouse) if they are a full-time student or totally and permanently disabled and any age.
- Lived with you for more than 6 months during the tax year
- They did not provide more than half of their own support (social security does not count)
- They did not file a joint return, unless it was to claim a refund
If you pay for over half of the cost for them to live in the group home, then you may be able to claim them as a qualifying relative. This does not apply if the fees to live there are paid by Medicare or Medicaid.
To claim someone as a Qualifying Relative, they must be:
- Your child ( including step children, adoptive children and foster children) or a descendent of them
- Your sibling (including half siblings) or a child of your sibling or a sibling-in-law
- Your parent or grandparents, including step parents and in laws
- Not a qualifying child of another taxpayer
- Someone that you provided over half of their support for during the tax year
- Has less than $5,050 in income (not counting social security)
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