Are the kids dependents? It they don't pay more than 1/2 their own support then they would qualify.  This is where I'm not sure ( each of 3  contributes $15710 and total support is 15710 + 15710 +15710 + 27000(mom) = $74130  Do you divide this by the 4 people to get $18525 for each support? If that was the case they would not be dependent.  BUT if they contribute $15710 and the rest of the support is considered 74130-15710 = 58,420 then they would qualify.