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June 4, 2019
Question

Our son lived in London for 5 months in spring 2016. Should I update this info? He studied over there

  • June 4, 2019
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June 4, 2019

If he is your dependent and a full time student under age 24 being away for studies does not change his permanent address( If he otherwise would be staying with you if not for school).

You can claim him as a dependent as long as you can answer YES to these questions.

  • Do they meet the age requirement? Your child must be under age 19 or, if a full-time student, under age 24. There is no age limit if your child is permanently and totally disabled.
  • Do they live with you? Your child must live with you for more than half the year, but several exceptions apply. Being away for school does not change the child's permanent home address and they still qualify as being in the home.
  • Do you financially support them? Your child may have a job, but that job cannot provide more than half of her support.
  • Are you the only person claiming them? This requirement commonly applies to children of divorced parents. Here you must use the “tie breaker rules,” which are found in IRS Publication 501. These rules establish income, parentage and residency requirements for claiming a child.