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For Purposes of the Qualifying Child Residence Test, a Child's

question 104

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For purposes of the qualifying child residence test, a child's temporary absence from the taxpayer's home to attend school full time is counted as though the child lived in the taxpayer's home during the absence.


Definitions:

Hypothalamic Functions

Activities and regulatory processes carried out by the hypothalamus, a region of the brain involved in homeostasis, including body temperature, hunger, and thirst regulation.

Myelin Sheath

A fatty layer that surrounds neurons, providing insulation and speeding up the transmission of electrical signals.

Neural Messages

Information transmitted through the nervous system by way of electrical and chemical signals between neurons.

Neurons

Specialized cells within the nervous system that transmit information to other nerve cells, muscle, or gland cells through electrical and chemical signals.

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