My 5 yr old son went abroad for vacation and education. Can I consider it a "temporary absence" and show he stayed with me and claim child tax credit?

[nb2]

My 5 yr old son is abroad since last one year, and I had cancelled his health coverage when he left the USA. Don't I have to pay health insurance penalty (for not having coverage) because he was abroad for more than 330 days?

Can I also claim child tax credit considering his stay abroad as "temporary absence" because he is going to come back.

Thanks.

[MiriamF · Accepted solution]

The answer is yes to both questions.

The IRS says that vacation and education are two of the reasons that count as temporary absences, and a child is considered to have lived with you during times when one or you, or both are temporarily absent.

Healthcare.gov allows an exemption for U.S. citizens living abroad.

If you paid more than half of his living expenses, it sounds like you may claim your child without penalty for lack of health insurance.

[nb2]

Thank you Miriam. My son went abroad in March 2016, and he is not back yet. So, I am good to claim child tax credit and also exemption for not having health insurance, is that correct?

[MiriamF]

Yes, you can claim your son as a dependent, with all the related benefits, if you provided more than half of his living expenses. And because your son has been abroad for more than 330 days during a 12-month period, he would be exempt from the ACA requirement regarding health insurance.

[YanquiDad]

I have a similar situation (I think).  My 10 year old son is overseas going to school and returns to my home in the US during the summer and winder breaks.  He lives with his mom who lives and works in her home country.  And we are separated.  trying to figure out if I can consider my son as 'temporary absent' and file as head of household, and claim my son as a dependent (this is agreed to in our separation agreement).   Thanks!