I am confused on whether Thaddeus is considered a qualifying child or not. The statement identifies that he meets all the conditions for the tests with the possible exception of his RESIDENCY TEST because he temporary assigned to Australia for 9 months. Is he a qualifying child for Samantha? If so, can Samantha file as a Head of Household.

PLEASE PROVIDE WHAT REFERENCES WERE USED. PREFERABLY CITATIONS FROM IRC.

STATEMENT

Samantha Smith is single. She has an 18-year-old son named Thaddeus. Thaddeus is Samanthas only child. Thaddeus has lived with Samantha his entire life. However, Thaddeus recently joined the Marines and was sent on a special assignment to Australia. During the current year, Thaddeus spent nine months in Australia. Thaddeus was extremely homesick while in Australia, since he had never lived away from home. However, Thaddeus knew this assignment was only temporary, and he couldnt wait to come home and find his room just the way he left it. Samantha has always filed as head of household, and Thaddeus has always been considered a qualifying child (and he continues to meet all the tests with the possible exception of the residence test due to his stay in Australia). However, this year Samantha is unsure whether she qualifies as head of household due to Thaddeuss nine-month absence during the year. Samantha has come to you for advice on whether she qualifies for head of household filing status.