Which statement about the residence test for a Qualifying Child is correct?

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Multiple Choice

Which statement about the residence test for a Qualifying Child is correct?

The residence test for a Qualifying Child checks where the child actually lived during the year, and the child must have lived with you for more than half the year. This means more than six months’ time in your household. Temporary absences—such as being away for school, vacations, illness, or other short trips—count toward that time and don’t break the residence requirement, as long as the child remains your dependent and connected to your household. For example, if the child lives with you for seven months out of the year, you meet the residence test; if they live with you exactly six months, you do not. The important point is the “more than half the year” threshold.

The residence test for a Qualifying Child checks where the child actually lived during the year, and the child must have lived with you for more than half the year. This means more than six months’ time in your household. Temporary absences—such as being away for school, vacations, illness, or other short trips—count toward that time and don’t break the residence requirement, as long as the child remains your dependent and connected to your household.

For example, if the child lives with you for seven months out of the year, you meet the residence test; if they live with you exactly six months, you do not. The important point is the “more than half the year” threshold.

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