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.