Page 80 - Dependents for Individuals

Support Test (To Be a Qualifying Relative)

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

1

Person’s own Childs’s 2 Year support
funds Wages used

3

Person's own funds not Child's wages used for Year support is provided.
used for support. own support.  The year you provide the
 A person's own funds  You can’t include in support is the year you pay for
aren't support unless your contribution to it, even if you do so with
they are actually spent your child's support borrowed money that you
for support. any support paid for repay in a later year.
by the child with the  If you use a fiscal year to
child's own wages, report your income, you must
even if you paid the provide more than half of the
wages. dependent's support for the
calendar year in which your
fiscal year begins. 78