Can I file Head of Household if my child is going to college full time in Germany?

posted

Possibly.

The factors to claim a dependent are:

1. age, under 24 if a full time student

2. support; dependent did not provide more than half their own support

3. residency; dependent must "live with you" more than half the year, including temporary absences.

College is normally considered temporary absence and you get credit for a dependent who "lived with you" if they would have lived with you if it was not for college. There is no black letter rule that can determine when a child no longer "lives with you" and no longer counts as being temporarily away from home. It depends on circumstances. Most of the time, being away at college will be considered still living with you, especially if the child comes home for vacations, still keeps their stuff at your house, etc. But it depends on each set of circumstances.