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EIC Kids away at college

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    #1

    EIC Kids away at college

    My clients son is away at college and is a full time student.

    The college is out of state, several states way.

    The son mostly lives at college, comes home only a few times per year.

    Assuming the other tests are met, can my client claim eic regarding his son even though son did not live at my clients home for over 1/2 the year?

    Harvey Lucas
    Tags: None
    #2
    While your son is away at college his residence is considered to be "living with you". If he otherwise qualifies, he is still your dependent. taxea
    Believe nothing you have not personally researched and verified.

    Comment

      #3
      Yes, but...

      In general, I agree with taxea, because being "away at college" can be construed as a temporary absence for purposes of the residency test for a qualifying child for EIC. Other types of temporary absences might include a long stay in the hospital, summer camp, or deployment in the military.

      But when it comes to college students, I think you have to look at all the facts and circumstances.

      A 20-year old away at college may well be away on a temporary absence. If he lives in campus housing with only a 9-month contract, comes home for the summer, and hasn't changed his driver's license or voter registration, then all these factors militate toward a temporary absence.

      But what about a 23-year old graduate student? Who has gone "away to school" in New York City... where he has rented his own apartment, and is living with his girlfriend... and has registered to vote, and has registered his automobile... and might even be earning, say, $18,000 per year as a research assistant.

      Remember, there is no support test for EIC. It's age, relationship, and residency. And he's a full time student under age 24... If he's away on a temporary absence, this "kid" could arguably still be a qualifying child for EIC.

      But let's get real... is this "kid" gonna come home to Mom and Dad when he finishes his master's degree?

      Is this really a temporary absence?

      Perhaps the best test is whether the kid still has a bedroom at home. Has he left the nest for good? LOL

      BMK
      Burton M. Koss
      koss@usakoss.net

      ____________________________________
      The map is not the territory...
      and the instruction book is not the process.

      Comment

        #4
        Thank you,

        that is exactly the kind of great feedback I was looking for!

        Harvey Lucas

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