Janice is a single parent with her 21-year-old daughter, Susan, a full-time student attending a university out of state. Janice provides over half of Susan’s support in the form of tuition, room and board and expenses.

Dependency Susan – Susan meets the requirements of a qualified child since she is under the age of 24, a full-time student and is not self-supporting. Thus, Janice will claim Susan as a dependent.

Filing Status Janice – For Janice to claim Head of Household, she must pay over half the cost of maintaining her home, which is the principal place of abode for more than one-half the year for Susan. Susan being away at college is considered a temporary absence and does not change Susan’s place of abode for tax purposes; thus, Janice can claim the Head of Household filing status.

Other Issues - Since Janice is claiming the dependency, she would also be the taxpayer claiming the education tax credits.