Tests for Qualifying Relative Dependents
What cannot be included in total support?
Total support does not include:
- income taxes paid by the person for his or her own income,
- social security and Medicare taxes paid by the person from his or her own income,
- life insurance premiums,
- funeral expenses
- scholarships to your child if a full time student
- Survivors and Dependents Educational Assistance payments used for support of the child who receives them
Are there any exceptions to the support test?
There are two exceptions to the support test:
What is the multiple support exception?
In the case of multiple support, no one person provides more than half of hte individual's support but tow or more people together do. You can agree that any one of you who individually provides more than 10% of the individual's support (but only one) can claim the tax exemption if the other tests are met. The other contributors must sign a statement agreeing not to claim the exemption for that year.
The person who claims the exemption must keep these gined statmenets for thier records. A multiple support declaration identifying each of the other s who agreed not to laim the exemption must be attached to the tax return of the person claiming the exemption. Form 2120 Multiple Supoort Declaration can be used for this purpose.
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