My 16yr old has lived in a rehab facility all of 2016. Child support that would have come to me from his father was redirected to the facility. Do I claim him?

[corvymarie]

Up until he was moved to the facility he was living with me since the divorce almost 10 years ago.  I don't pay any extra money to the facility, just the child support that has been redirected.  Do I claim him as living with me all year?  Do I claim him at all?

[Hal_Al]

Yes. That is considered a temporary absence from your home. For child under 19, you did not have to provide any support.

A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

1. He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled

2. He did not provide more than 1/2 his own support. The facility isconsidered third party support and not as support provided by the student.

3. He lived with the parent (including temporary absences such as away at school or rehab) for more than half the year