For purposes of the Earned Income Tax Credit (EITC), can Dorothy claim as her dependent her son who is 23 years old, a freshman at USC, a US resident, lived with Dorothy 7 months of the year, and Dorothy paid 70% of his support? Why or why not?
Assuming all same facts as in question 1, would your answer change if Dorothy's son lived with her for 4 months and lived 3 months in a college dormitory? Why or why not?