May I include my College students children as dependents even when they are studying out of the US?

[vivian_ruiz]

For 2016 I paid their College housing, groceries, utilities and car

[MargaretL · Accepted solution]

Yes, you can claim them as your dependents as long as they are full time students and they didn't provide more than half of their support.  Being away for college (even if outside of the U.S.) still counts as kids living with you for dependency purposes.