Support Test

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 (Tab C) together.

Click here to view the Interview Tips, Table 1: Dependency Exemption for Qualifying Child, from the Volunteer Resource Guide (Tab C).

Click here to view the Worksheet for Determining Support from the Volunteer Resource Guide, Tab C.

Social security benefits received by a child and used toward support are considered to have been provided by the child. Benefits provided by the state to a needy person (welfare, food stamps, housing) are generally considered support provided by the state.