For purposes of the qualifying child residence test, a child's temporary absence from the taxpayer's home for attending school full-time is counted as though the child lived in the taxpayer's home during the absence.

Question

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According to the IRS, a temporary absence from the taxpayer's home for attending school full-time does not count as an absence for the purpose of the qualifying child residence test. Therefore, the child is still considered to be living in the taxpayer's home during the absence.

For Purposes of the Qualifying Child Residence Test, a Child's