My daughter, 19 years old, has no earned or unearned income, and is a full time student 400 miles away from home. We pay 100% of all her bills: housing, food, books, tuition, etc... The rules seem to say that she has to live with us at least half a year, but she lives with us during summer and on the breaks, so it does not add up to 6 months. Nevertheless, we pay for 100% of her expenses, so she is a 100% dependent, at least "logically". Can we claim her as a dependent?

Time away at school for a full time student is considered a temporary absence, so equivalent to being at home. Hence you have no problem with claiming her as your dependent.

Thank you. It did seem so, but was double checking. Thanks for the quick reply!

You're welcome! By the way, there are other forms of "temporary absences" besides education during which your child is considered to live with you, including being away on account of illness, vacation, business, or military service.

Thanks, again!

Gus