Case Study 2: Support Test
Robin, age 20, lived all year with her aunt and uncle and younger sister in an apartment. Robin's total support for the year was $6,000. Robin, who attends college full-time, has a part-time job. During the year, she saved $1,000 toward her next year of college. $500 was withheld for income and Social Security taxes. She spent $2,500 on clothing, transportation and recreation.
Robin provided $2,500 of her own support. Her college savings will not be counted as support until the money is spent. The funds used to pay income and Social Security taxes are not considered to be support. Click here to review Robin's total support.
Robin's aunt and uncle provided a total of $3,500 toward her support. Does Robin meet the support test?
Robin's aunt and uncle provided a total of $3,500 toward her support. This included one-fourth of the family's rent, utilities, grocery bills (Robin's pro-rata share) and additional amounts for Robin's medical and education expenses. Robin's aunt and uncle provided more than half of Robin's total support; therefore she meets the support test.