Qualifying Relative - Continued

Support Test — Qualifying Relative

Taxpayers will meet this test if the taxpayer provided more than half of a person's total support for the entire year.

Total support items include

• food, clothing, shelter, education, medical and dental care, recreation, and transportation; and
• welfare, food stamps, and housing provided by the state.

Compare the dollar value of the support provided by the taxpayer with the total support the person received from all sources.

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"There are special rules for dependents who receive support from multiple sources and for children of divorced or separated parents.
Important Point: The gross income test considers the dependent's taxable income. The support test considers all income, taxable and nontaxable.
Remember: To claim a dependent, all seven tests must be met. "
~ Tina the Tax Tutor