Principal place of abode in the US

[zevaristo19]

Hello all, so I noticed for this year, there is a new question on schedule 8812. Can someone explain what this exactly means please?

Check 'Yes' if you have a principal place of abode in the US for more than half of 2021

[dkh]

See page 3 of F8812 instructions - residency requirement   https://www.irs.gov/pub/irs-pdf/i1040s8.pdf

[garman22]

I would say check out Pub 17 Part 4 page 105

[IRonMaN]

I hate it when they make these forms so complicated 

[sjrcpa]

What does under 24 mean?

[IRonMaN]

I'll check with the gaurd dog and get back to you.

[sjrcpa]

Thanks jackdog, or Hugh.

[TaxGuyBill]

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@IRonMaN wrote:

I'll check with the gaurd dog and get back to you.

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Thanks to that conversation, I can never remember how that word is supposed to be spelled.  In fact, I now often mess up MOST words with "ua" in it (or is it "au?).  Sigh.

[sjrcpa]

Me, too.

[Randy77]

Line 13
Box A
Check box “A” if you (or your spouse if filing jointly) had a principal
place of abode in the United States for more than one-half of 2021.
This means your main home was in the 50 states or the District of Columbia for more than one-half of 2021. Your main home can be any
location where you regularly live. Your main home may be your
house, apartment, mobile home, shelter, temporary lodging, or other
location and doesn’t need to be the same physical location throughout
the tax year. You don’t need a permanent address. See Box B, later, if
you were a bona fide resident of Puerto Rico in 2021.
If you are temporarily away from your main home because of illness, education, business, or vacation, you are generally treated as living in your main home

[abctax55]

Me three - re: 'au', 'ua'  words.  Thank god for spell check; I'm a numbers chick anyway 🙂

[anagarwal]

Yes, this question makes no sense. What does it have to do with figuring out the child tax credit? Even if it does, the address has been already asked previously. Why not  use the term "primary residence"? Does it matter if you are owning or renting the place? 

[itonewbie]

@anagarwal The question makes perfect sense.  The requirement is codified in §24(i), which refers to §32 for the determination of principal place of abode.

No, it does not matter whether the place of abode is owned or rented.