Final answer:
The claim that a child's temporary absence for full-time schoolwork may fail the qualifying child residence test for taxpayer purposes is false, as the IRS provides exceptions for such educational absences.
Step-by-step explanation:
The statement regarding a child's temporary absence from home due to full-time schoolwork and its impact on qualifying for the child residence test is false. For tax purposes, Internal Revenue Service (IRS) rules allow for exceptions to the residency test, which specifically cover situations where a child is away from home to attend school. As long as the absence is temporary and the child still has the same principal place of abode as the taxpayer when not at school, they can still qualify as a dependent.