What is the residence test?
This is one of the four tests which must be met for a child to be claimed as a “qualifying child” and for you to therefore be entitled to take an exemption for them. To be a “qualifying child,” the child must reside with you for more than half of the tax year. However, a temporary absence from your residence due to special circumstances will generally count as time residing with you. Such special circumstances would include being away for school, vacation, medical care and military service.