TaxGuyBill
Level 15

@Ephesians3-14 wrote:

I'm not sure that they were "temporary" absences because the kid never returned home after going there (unlike a college absence). 

What about the support test? ... it seems that my client didn't really pay for more than one half of his support either.


 

I interpreted that the intent at that time was for the child to return home, if he got somewhat better.  If so, that would be a temporary absence.

The support test for a Qualifying Child is that the CHILD did not pay for over half of his own support.  The parent is NOT required to pay for over half.