Can parents claim a teenager residing in a supported living facility as a dependent on their tax return?

Q. Our teenage son moved into a supported living facility this past February. He receives SSI and Medicaid benefits. Can we still claim him as a dependent on our 2008 income tax return?

A. Unfortunately, no. In this situation, as in almost every other situation other than one involving divorced parents, the rule is that the teenager must have lived in his parents' household for more than six months of the year to be considered a dependent. (Internal Revenue Code Section 152(c)(1)(B).)

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