TaxGuyBill
Level 15

January through July is over 6 months.  So unless the child paid for over 1/2 of his own annual support, the child is a dependent of the parents.

 

If it was less than 6 months, in most cases, going to college is considered a "temporary" absence and therefore considered as living with the parents.  But that is not always the case.

If the student established that he has PERMANENTLY moved out, then it would not be temporary.  For example, where does he live during the summer?  Does he still get mail at his parents?  What address is on his driver's license?  If the college is out of state, does the the college consider him a Resident?  What State considers him a Resident for taxes?

But again, because the student lived with the parent for over 6 months, that doesn't really matter in this case because the "residency test" for a Qualifying Child has been met.

View solution in original post