hillsboro15269
Level 4
02-07-2020
11:58 PM
- Mark as New
- Bookmark
- Subscribe
- Permalink
- Report Inappropriate Content
There's a worksheet in Pub 17 you can go through to see if the daughter did, indeed, provide more than 1/2 of her own support. In the new Pub 17 it's on page 29.
Short version:
- Daughter's income -- $28k
- Amount of line 1 used for her own support
- Expenses for entire household (rent or fair rental value of home if owned, utilities, food, repairs, all other household expenses)
- Total number of persons in household -- 3
- Line 3 divided by line 4. This is the daughter's share of household expenses.
- Daughter's personal expenses (clothing, education, medical, travel, personal, etc.)
- Add lines 5 and 6. This is the cost of the daughter's support.
- Line 7 times 50%
- Is line 2 > line 8? If so, she's NOT a dependent. If not, since she meets the other tests to be a qualifying child (see below), she IS a dependent.
Tests to be a qualifying child: Relationship? Check. Age? Under 24 and full-time student, check. Residency? Check. Joint return? I'm assuming check, though you didn't say.
Pub 17 is your friend. Seriously.