Qualifying Child

[JG EA]

On page 26 of pub 17 it says that a child at school can be considered temporarily absence from home if it can be reasonable to assume that they would return home.

Has anyone had any experience (or know where written) that temporary absence would still include the student changing her address, registering a car, etc? (All the things we use for state residency.)

[erchess]

When I was a Student

I made sure my legal address was my parents' house. I received all my government mail at that address and continued to be listed as a patient of the Doctor I had grown up using. I voted in my home county, but of course by absentee ballot. Other than mail from the college the only official mail I received at my College PO Box was my bank statements. The most important thing, I now believe, was and still would be that my parents maintained my bedroom as it was when I left for College as opposed to say converting the space to another use and removing my stuff. Anyway, I only came home for vacations and I still was counted as my parents' dependent who resided with them.

[Lion]

Weigh the issues

Weigh the issues that suggest the student intends to return to the parents home and any issues that suggest the opposite. A student might register a car out of state to match his college driving patterns and not be targeted as someone just passing through by police. But, has he established a home, new health providers, etc.? Or, does he live in a dorm that would by its nature be temporary housing only while a student, use the university's health center, etc. There was a huge push on campuses to register students to vote before the last election, so I wouldn't worry about that if it was a convenient way to be able to vote in the presidential election. Does he work in his old home town during vacations? Has he started looking for a permanent job? Where? Is he a full-time student? Does he support himself?

[JG EA]

Thanks for these ideas. It makes it clearer in my mind about that nebulous statement by the IRS about their intention to return home.