Tests for Qualifying Child

What kind of school qualifies me as a full time student?

A school can be an elementary school, junior school and senior high school, college, university, or technical, trade, or mechanical school. However, an on the job training course, correspondence school, or internet school does not count as a school.

What is the Residency Test for qualifying child?

To meet the residency test for qualifying child, your child must have lived with you for more than half of the year. There are exemptions for:

• temporary absences
• children who were born or died during the year,
• kidnapped children and
• children of divorced or separated parents

What are considered temporary absences?

Your child is considered to have lived with you during periods of time when one of you, or both, are temporarily absent due to special circumstances such as:

• illness
• education
• business
• vacation or
• military service

Death or birth of a child

A child who was born or died during the tax year is treated as having lived with you all year if your home was the child's home the entire time he or she was alive during the year. The same is true if the child lived with you all year except for any required hospital stay following birth.

Children of divorced or separated parents

See Child of Divorced Parents & Who claim tax exemption for dependents?

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