<redmonds[at]sprynet.com> wrote:

- quote -

Yes

--
Phil Marti
Clarksburg, MD

<< ================================================== ===== > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

In evaluating the requirements for a natural child over the
age of 21 and under the age of 24 who is a full time
student, how is the residency requirement to be evaluated?

The statement is that the qualifying person must live with
the taxpayer for at least half the year but with exception
for temporary absence, such as for education.

Does this definition allow that a person who is away at
school, in a dorm or an apartment, for the entire year,
enrolled in classes the entire year (summer included) is
"temporarily absent" and hence can still be claimed for the
dependent exemption assuming meeting all other tests.

<< ================================================== ===== > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >