 exception to the time lived with you. So temporary absences by you or other person for special circumstances such as school, vacation, business, medical care, military service or detention in a juvenile facility count as time the person lived with you also see children of divorced or separated parents. So in other words we've got that requirement to live with you in some of the some of the rules and you might say well what if they're out on medical they're at the hospital or something or some kind of medical place well that still kind of counts as living with you. So those are the exceptions to the general rule that would count towards the time with you in the house generally. So if the person meets all the requirements to be qualified for child but was born or died in 2022 the person is considered to have lived with you for more than half of 2022 if your home was this person's home for more than half the time the person was alive in 2022. So if someone tragically died then the question is well they only they died and it was only like six months into the year well then but but but so you have to say well the test doesn't really make sense then so now you've got to make the test on when they were alive and to see if they to see if you meet that test. So if the person meets all other requirements to be your qualified child but you adopted the person in 2022 the person was lawfully placed with you for legal adoption by you in 2022 or the person was an eligible foster child placed with you during 2022 the person is considered to have lived with you for more than half of 2022 in your main home was this person's main home for more than half the time since the person was adopted or placed with you in 2022 any other person is considered to have lived with you for all of 2022 if the person was born or died in 2022 and your home was this person's home for the entire time the person was alive in 2022 or if you adopted the person in 2022 the person was lawfully placed with you for legal adoption by you in 2022 or the person was an eligible foster child with you during 2022 and your main home was the person's home for the entire time since the person was adopted or placed with you in 2022 foster child a foster child as any child placed with you by an authorized placement agency or by judgment decree or other order of any court of competent jurisdiction kidnapped child so another kind of tragic kind of situation that could come up here if your child is presumed by law enforcement authorities to have been kidnapped by someone who isn't a family member you may be able to take the child into account in determining your eligibility for a head of household or qualifying surviving spouse filing status the the child tax credit the credit for other dependents and the earned income credit so obviously if a child was tragically kidnapped or something like that then again we're from a tax standpoint what do you do on the tax standpoint for that year and you may be able to claim you know the the benefits of the dependent in that case so the e i c earned income credit for details you could see publication 501 obviously again now you have situations with regards to the earned income tax credit the child tax credit and and possibly status from single the head of household and this kind of situation and questions could of course arise there too married person if the person is married and files a joint return you can't claim that person as your dependent so obviously even if you even if you like younger women or men or whatever you're right you can't you can't you can't claim the married person as a dependent right it's two it's two spouses that are married there so however if the person is married but doesn't file a joint return or files a joint return only to claim a refund of withheld income tax or estimated tax pay you may be able to claim that person as a dependent so you can see publication 501 for details and examples so in this case go to step two question two for qualifying child and step four question four for a qualified relative so again unusual kind of situation multiple support agreements if no one person contributed over half the support of your relative you can imagine this happening if for example three people were putting in or four people were supporting a dependent no one person then putting in over half the support so now you have a situation of you're not no one meets that test but someone should get a benefit for the dependent right you should otherwise it doesn't make sense not to have anybody benefit from the dependent so or a person who lived with you all year has a member of your household but you and another person provided more than half of your relative support special rules may apply that would treat you as having provided over half the support so for that situation you could see more details in publication 501 permanently and totally disabled situation another tragic situation we have to talk about with the taxes a person is permanently and totally disabled if at any time in 2022 the person can't engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continually for at at least a year or can be expected to lead to death public assistant payments if you receive payments under the treasury assistance for needy families the tanf program or other public assistance program and and you use the money to support another person you could see publication 501