Taxpayer's 16 year old son is put in group home for troubled adolescents in April, '06. Up until that time taxpayer paid all of 16 year old's expenses. According to TTB pg. 3-18 time lived exception includes temporary abscenses for medical care. Taxpayer can't say that son will be taken out of group home until he turns 18 (maybe, maybe not). Does this qualify for exception to time lived rule?
How about support? Is the cost of the child living in the group home support provided by the child for his own benefit, thus disqualifying him based upon the fact that he provided more than 1/2 his own support?
How about support? Is the cost of the child living in the group home support provided by the child for his own benefit, thus disqualifying him based upon the fact that he provided more than 1/2 his own support?
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