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LeadFoot
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Joined: 09 Oct 2008
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Posts: 145

Posted: 01 Apr 2009 at 21:31 \| IP Logged

Mangorange wrote:

Hi guys, thank you for your replies, I'm still confused.

To be a qualifying child, Dale has to meet the CARES test, but it seems he doesn't meet the R test according to what I see in Becker's book, where it says he must have the same principal place of abode as the taxpayer for more than half of the tax year.

Annoyings mentioned (exceptions for temporary absences for school), what does that mean? Why I don't see this in Becker??

A qualifying child is considered living at home during temporary absences. Temporary absences include away for school, juvenile detention, and hospitalization (and maybe others).

If you can get a copy of IRS Pub 17, it answers a lot of questions for REG.

Mangorange
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Joined: 05 Sep 2008
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Posts: 240

Posted: 01 Apr 2009 at 21:57 \| IP Logged

LeadFoot, I've found that IRS Pub 17 on google. I went thr it quickly and I see that it provides quite many nice easy examples.

So in this case since Dale is a 19-year-old college student, and he's half supported by the parents, we can assume that he's temporarily absent for school and thus meets the R requirement...

Thanks! I have a feeling I read this somewhere already but just can't remember when and where...

Btw, what kind of scores you have there...:-)

__________________
REG-Apr.06 - 97
BEC-Apr.29 - 86
FAR-Aug.31 - 92
AUD-Nov.23 - 97

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