Canada or
Mexico. In meeting the residency test, a temporary absence may be due to
illness, education, business vacation or military service. A temporary
absence can also due to incarceration.
When counting
the amount of time which a dependent lives with you, you don't count time
away from home due to temporary absences. Time away for certain things such
as school is considered temporary absence and this time would count as time
in home. If the individual is gone for military purposes, this is also
considered a temporary absence. If your dependent is away due medical or
vacation then this is also considered to be away on temporary absence and
these count as time spent in the home. The other temporary absences are time
away due to business, illness and education. The person is temporarily
absent if it is reasonable to assume that the person will return after the
temporary absence and you continue to keep up the home for this person after
the absence. For example, you temporary absent child is away on temporary
absence and his or her room is waiting for him or for her to return home.
You probably should not rent out your dependent's room it the child is
temporarily absent from home.
To qualify for
head of household filing status, your qualifying relative's gross income
must be less than the federal exemption amount for the year in question. The
qualifying relative must pass the support test in order for you to be able
to claim head of household for using this individual as your qualifying
person. If your child earns more than the federal exemption amount, then he
or she does not pass the support test and therefore you will not be able to
claim an exemption for this individual and you will not qualify for the head
of household filing status unless you have another individual whom qualifies
you.
This is true
unless the person qualifying you for the head of household filing status is
your parent. Then the support test for this person does not count. Your
parent can earn any amount and still qualify as your qualifying person for
the head of household filing status.
