Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Dependency Exemptions

Qualifying Child Tests

Support Test

Probe/Action: Ask the Taxpayer:

Did the child provide more than half of his or her own support for the year?

If NO, go to Step 9.

If YES, you cannot claim this child as a dependent.

To meet this test, the child cannot have provided more than half of his or her own support during the tax year. This test is different from the support test for qualifying relative. A person's own funds are not support unless they are actually spent for support. If the taxpayer is unsure whether the child provided more than half of his or her own support, review the Worksheet for Determining Support in the Volunteer Resource Guide, Exemptions/Dependencies tab together.

State benefits provided to a person, such as welfare, food stamps, or housing, are considered support provided by the state. However, social security benefits received by a child and used toward support are considered to be provided by the child.

Click here to view the Interview Tips, Table 1: Dependency Exemption, from the Volunteer Resource Guide, Exemptions/Dependencies tab.

Interview Tips, Table 1: Dependency Exemption

Interview Tips, Table 1: Dependency Exemption