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

Quizplus · Accepted Answer

The statement is true. According to the IRS, a child's temporary absence from the taxpayer's home for attending school full-time is considered as time spent living in the taxpayer's home for the purposes of the qualifying child residence test. This means that the taxpayer can still claim the child as a dependent even if they are temporarily living away from home for education purposes.

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