TaxGuyBill
Level 15
02-21-2022
03:11 PM
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@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.