Head of Household - Divorced Parent - College Student living at School

[creeves68]

Can a divorced parent file as head of household if their child (20 yrs old )is living off campus full-time and files their own taxes as an independent?  The parent has provided a home, etc. however due to school the child is not currently living there except sporadically.  The parent was not going to claim them as a dependent.

[VolvoGirl]

You have to claim a dependent for Head of Household.  

Who is a qualifying person for Head of Household

https://ttlc.intuit.com/community/family/help/what-is-a-qualifying-person-for-head-of-household/00/2...

But one of you can probably claim child as a dependent.   Away at school is counted as living with you.  Even if no one claims them as a dependent the child has to check the box that says he CAN be claimed.

Who can I claim as a dependent?

https://ttlc.intuit.com/community/credits-and-deductions/help/who-can-i-claim-as-my-dependent/00/267...

[creeves68]

Ok - so if they are claimed as a dependent but don't physically live with you for the majority of the year  (due to school) then you can file as head of household ?

[ErnieS0]

Yes. You can file as head of household if your dependent does not live with you because they are attending school. The IRS considers living away from home to attend school to be a "temporary absence".

The IRS says: "You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, military service, or detention in a juvenile facility.

It must be reasonable to assume the absent person will return to the home after the temporary absence. You must continue to keep up the home during the absence."

See Home of Qualifying Person