If a taxpayer has a dependent that they want to claim on a return, and that dependent does not live with them for at least six (6) months during the year; Can the taxpayer still claim them?

	Yes: The taxpayer can still claim that dependent, as long as their other residence during the year counts as one of the exceptions where they are considered to have lived with the taxpayer (Medical stays, Parents living in a care facility, etc.)
	No: Dependents must physically live with the taxpayer for at least six (6) months, no exceptions, even for temporary stays or medical reasons
	Yes: The taxpayer can claim anyone that they want to, regardless of where they live, if the taxpayer is responsible for paying at least half of that person's upkeep
	No: All dependents must reside with the taxpayer for all twelve (12) months of the year