To claim a child as a dependent, the residency test is one critical test that must be satisfied. The general rule is that the child must have lived with you, sharing the same principal place of abode or home, for more than half of the year. There are, however, some very important exceptions to the general rule, and these apply in the following situations:

Temporary absences

If you, or your child, have to be temporarily absent from the home due to special circumstances such as illness, education, business, vacation, or military service, this is treated as a period of temporary absence. Under this exception, your dependent is considered to have lived with you during the periods of time when either you or your dependent had to be absent from the home, so you will be able to claim the child. Read More