Page 82 - Dependents for Individuals

Support Test (To Be a Qualifying Relative)

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

Support provided by the state
(welfare, food stamps, housing,
etc.). Foster care.
Social security benefits.  Benefits provided by the state to  Payments you
 If a married couple receives benefits that are paid a needy person are generally receive for the
by one check made out to both of them, half of considered support provided by support of a foster
the total paid is considered to be for the support the state. child from a child
of each spouse, unless they can show otherwise.  However, payments based on placement agency
 If a child receives social security benefits and uses the needs of the recipient won't are considered
them toward his or her own support, the benefits be considered as used entirely support provided by
are considered as provided by the child. for that person's support if it is the agency.
shown that part of the payments
weren't used for that purpose..

Social Security. Support. Foster Care.

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