For purposes of the qualifying child residence test, a child's temporary absence from the taxpayer's home to attend 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 IRS Publication 501, "Temporary absences for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived at home." Therefore, a child's temporary absence to attend school full time is counted as time lived at home for the purpose of the qualifying child residence test.

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