Here is one I have not encountered before. My client's daughter graduated from high school in June 2009. For all of 2009 the child lived in an apartment not in the taxpayer's house. This living in separate houses started in the fall of 2008. My interpretation is this is not a temporary absense like a child being away at college. The child lives one town away from the parents. The parents are providing more than 50% of the child's support. It seems to me that the child is not a qualifying child but a qualifying relative. If this is the case it seems to me that the child has to meet the gross income test to qualify as the parents dependent even though she was a full time student for 5 months. However maybe I am being to cautious in my interpretation of temporarily away from home. What do you think?
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Why . . .
is the child living in an apartment one town away? Is it because maybe the parents moved and the child wanted to stay in the school district so she could graduate with her friends. If that is the case and parents provide more than half support, I would treat it like boarding school. Children can live years apart from parents and still be dependents.
I would want to know why the child and parents are living apart. -
Amswer to question
The reasons are personal between the parents and child. Parents did not move.Comment
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Does highschool count for meeting the exception of student or must it be college/tech school?
If so, this would meet the exception to time lived with the taxpayer.Comment
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Do you know . . .
the reasons and just are not putting them on the post? If I did not know why, I would err on the side of caution and following the rules you stated in your earlier post. Without knowing the reasons, I could not offer any other opinion.Comment
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