Temporary absence of children

[Gretel]

Client's wife ran away in May of last year, abandoning him and his two daughters. Client's dad lives 50 miles away in next bigger town and daughters stay with dad during school days and go to school in dad's neighborhood. Daughters spend every weekend with dad. I consider this a temporary absence and daughters living with my client. Dad will write a letter that his grandchildren are with him during school days only and that he has no intention claiming them (he couldn't anyway for 2012 since children started to stay with him in August). Am I forgetting anything? It is not an EIC tax return even though that should not make any difference.

[Koss]

Residency Test

I agree that the specific facts and circumstances support an argument that it is a temporary absence.

But even if it isn't a temporary absence...

If the children lived in the same household as your client until August, then they lived with him for more than half the year. They have met the residency test for a qualifying child.

And remember that your client doesn't have to support the children. The support test only says that the child must not have paid more than half of his own support.

BMK