 exception to time lived with you so we've got this time lived with you kind of rule that was put in place that we saw in a couple areas most likely in the head of household areas so we have the exception to time lived with you here temporary absences by you or the other person for special circumstances such as school, vacation, business, medical care, military service or detention in juvenile facility count as time lived in the home so when you're talking about it such also see kidnapped child later under who qualifies as your dependent if applicable so when we have these kind of qualifications that someone has to live with you for example for half the year or something like that then you're going to say well what if they were had an issue where there's somewhere else like having a medical situation or a juvenile facility or something like that for part of the period then what does that do to that kind of calculation of having lived in the home and these are the exceptions then in those instances if the person for whom you kept up a home was born or died in 2022 you still may be able to file as head of household so now you have a situation hopefully there's a tragic type of situation here where you have an individual that was possibly a dependent you've got this rule saying that they have to be living with you for a certain part of the year possibly half the year but they died in 2022 well that of course is going to going to skew how long you would consider they would live with you so if they died in there you might have an exception to that requirement of the rule so if the person is your qualifying child the child must have lived with you for more than half the part of the year the child was alive so that's going to be the rule then the period that they're alive not the entire year because that's going to skew that's going to mess up the calculation in the timeframe period that they were alive within that year did they live with you say for like half the year for example if that's the rule being applied so if the person is anyone else you can see publication 501 that's an iris.gov website similarly if you adopted the person for whom you kept up a home in 2022 the person will flawfully 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 2022 if 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