EIC Question

[peggysioux]

Taxpayer has two 22 year old daughters who attend college away from home and meet all other requirements for EIC. Would the daughters meet the residency test? I found the info below in The Tax Book, but just wanted to confirm that I am correct.

Temporary absences. Count time that you or your child is away from home on a temporary absence due to a special circumstance as time the child lived with you. Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility.

[David1980]

When the daughters are on school breaks or over the summer where do they live? As long as they're coming home when not at school I'd treat school as a temporary absence.

[Ken]

I agree with David. Being in school is just a temporary absence as long as they come home for summer break.