College Age Child

[dmj4]

Client has a college age child that lives in an apartment in the city where he attends college. He has lived in the apartment for two years. He does not provide half his own support. He earned around $5,000 last year. Parents do help pay for his expenses. The father pays the bulk of the apartment, etc. The mother wants to claim the college child and the tuition deduction this year.

All tests are met except he has not lived with her for more than 6 months because he lives in the apartment year-round. So I am looking at temporary absence due to education.

Does the fact that he has lived in the apartment so long mean he does not meet the "temporary absence for education" for the Residency Test?

Thanks!

[AJsTax]

He is living in housing provided by the parents, is a full time student and does not provide more than half of his own support, he is still the dependant of your TP.

[Snaggletooth]

12 months

Actually, there is a place somewhere in your software to indicate how many months a dependent lives in your home.

We are instructed to enter "12" if the dependent is a full-time college student and is still being supported by parents.

[taxea]

a college student is considered to be in a temporary abode. He still qualifies as living at home and as their dependent.

[dyne]

Taxea is correct!