Page 89 - Interest Income - Individuals
P. 89

Support Test (To Be a Qualifying Relative)



          You must figure whether you provided more than half of a person's support.





























                    Medical                            Tution                           Childcare                         Others


            Medical insurance                 Tuition payments and              If you pay someone to              Other items may
            benefits, including               allowances under the              provide child or                   be considered as
            basic and                         GI Bill. Amounts                  dependent care, you can            support depending
            supplementary                     veterans receive under            include these payments             on the facts in
            Medicare benefits,                the GI Bill for tuition           in the amount you                  each case.
            aren't part of support.           payments and                      provided for the support
                                              allowances while they             of your child or disabled
                                              attend school are                 dependent, even if you
                                              included in total                 claim a credit for the
                                              support.                          payments.                                            87
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