Your kid has to pass the dependent test, which means he has to live with you for at least 183 days in the tax year.
One exception: if your kid is a full time student and he studied in the U.S. before, you can claim his temporary absence is for school purpose, for example, studying Chinese language in China. IRS may allow your claim in this circumstance.
One exception: if your kid is a full time student and he studied in the U.S. before, you can claim his temporary absence is for school purpose, for example, studying Chinese language in China. IRS may allow your claim in this circumstance.
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