Page 81 - Dependents for Individuals

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-
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qualify. exempt interest.