Question

To meet the residency test (for a qualifying child), the taxpayer’s child must have lived with him or her for more than half the year. there are exceptions for temporary absences that include which of the following?

a. Child's attendance at boarding school
b. Child's temporary absence due to illness
c. Child's temporary absence due to vacation
d. Both b and c

Answer 1

Both a child's temporary absence due to illness and a child's temporary absence due to vacation are exceptions to the residency test for a qualifying child under tax law.option d is correct answer.

Step-by-step explanation:

To meet the residency test for a qualifying child in tax matters, the taxpayer's child must have lived with the taxpayer for more than half of the year. However, the IRS recognizes that there are certain circumstances that can cause a temporary absence of the child from the taxpayer's home. Such absences are still considered time lived with the taxpayer if the reasons fall under specific categories.

The exceptions to the residency rule include temporary absences such as:

• The child's attendance at a boarding school.
• The child's temporary absence due to illness.
• The child's temporary absence due to vacation.

In answering the student's question, the correct choices are 'b' and 'c' – a child's temporary absence due to illness, and a child's temporary absence due to vacation. These are standard exceptions recognized by tax authorities as valid reasons for a child's absence from the taxpayer's home without affecting the residency test for a qualifying child.