Residency Test
To meet this test, your child must have lived with you for more than half of
the year. There are exceptions for temporary absences, children who were
born or died during the year, kidnapped children, and children of divorced
or separated parents.
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,
*
Bu