Qualifying child

[Questionguy101]

To be a qualifying child for either the EITC or dependent purpose, the rule says the child must have lived with the parents in the United States for more than half of the year.

What about if the child moved away from his parents on July 1 2010? Is he considered to have lived with his parents for more than half of the year?

Thank you for the help in advance.

[Jesse]

In my opinion

More than 1/2 the year is 183 nights and with February being a short month if moved out July 1st that is less than 183 nights, therefore less than 1/2 the year. Where did the child move to? Out of the house? Away to school, a temporary absence?

[Questionguy101]

More than 1/2 the year is 183 nights and with February being a short month if moved out July 1st that is less than 183 nights, therefore less than 1/2 the year. Where did the child move to? Out of the house? Away to school, a temporary absence?

So they count the 'nights' that the child slept at home? If he moved out during the daytime, that day is not counted. Am I correct?