Page 81 - Dependents for Individuals
P. 81

Support Test (To Be a Qualifying Relative)




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













                                                                                                                  6




                     Armed forces                             5      Tax-exempt                                     Tax-exempt
                      allotments                                      allowances                                      income



                     4





          Armed Forces dependency
          allotments.                                         Tax-exempt military quarters                   Tax-exempt income.
           The part of the allotment                         allowances.                                     In figuring a person's total
             contributed by the government                     These allowances are                            support, include tax-exempt
             and the part taken out of your                     treated the same way as                         income, savings, and borrowed
             military pay are both considered                   dependency allotments in                        amounts used to support that
             provided by you in figuring                        figuring support.                               person.
             whether you provide more than                     The allotment of pay and                      Tax-exempt income includes
             half of the support.                               the tax-exempt basic                            certain social security benefits,
           If your allotment is used to                        allowance for quarters are                      welfare benefits, nontaxable
             support persons other than those                   both considered as provided                     life insurance proceeds, Armed
             you name, you can claim them as                    by you for support.                             Forces family allotments,
             dependents if they otherwise                                                                       nontaxable pensions, and tax-
                                                                                                                                      79
             qualify.                                                                                           exempt interest.
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