Expert: Glenn D Schnabel - 10/30/2009

Question
My son is going to international high school overseas for the 2009/2010 school year supported by our relatives there, can he still be declared as a dependent for this year? We also plan that he will finish his high school education in that school, how will that effect the following years?

Answer
Donna,

In order for you to claim your son, he has to be in the US for some part of the year

For a taxpayer to claim a person as a qualifying child, the "child" must be:

  1. the taxpayer's son, daughter, stepchild, eligible foster child, brother, sister, half brother, half sister, stepbrother, stepsister; or the child, grandchild, great-grandchild, etc. of the taxpayer's son, daughter, stepchild, etc.,
  2. under 19 at the end of the tax year (or under 24 if a student)
  3. must have lived with the taxpayer for more than half the year, and
  4. the child must not have provided more than half of his or her own support for the year.

Reference:  http://www.taxalmanac.org/index.php/Discussion:Dependent_not_living_with_you