Page 81 - Interest Income - Individuals

Support Test (To Be a Qualifying Relative)

Support

• To meet this test, you must generally provide more
than half of a person's total support during the
calendar year. However, if two or more persons

provide support, but no one person provides more
than half of a person's total support, see Multiple

Support Agreement, later.

How to determine if support test is met

 You figure whether you have provided more than half of a
person's total support by comparing the amount you
contributed to that person's support with the entire
amount of support that person received from all sources.

How to determine if support test is met

• This includes support the person provided from his or

her own funds.

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