dependency test

[Acownt4it]

Are there any exceptions to the Member of household test for a child with a permanent and total disability when that child begins residing outside the home at a care facility?

[erchess]

Personally

If the parent is paying for the care in the facility I would treat it as a temporary absence similar to being away going to college or boarding school.

[BP.]

Are there any exceptions to the Member of household test for a child with a permanent and total disability when that child begins residing outside the home at a care facility?

QR- Relationship described doesn't require meeting a member-of-household test for dependency. TTB 3-15.