Living with
(i) Living with means that you and the child ordinarily live in the same home and you exercise, or have the right to exercise, parental control. See 404.366(c) for a further explanation. (ii) Substantially throughout any part of any calendar year means that any period you were not living with the child during a calendar year did not exceed 3 months. If the child was either born or attained age 3 during the calendar year, the period of absence in the year cannot have exceeded the smaller period of 3 months, or one-half the time after the child's birth or before the child attained age 3. (iii) Earnings means wages for services rendered and net earnings from self-employment minus any net loss for a taxable year. See 404.429 for a further explanation.