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Per IRS Publication 17 Your Federal Income Tax (For Individuals), on page 29:

Support Test (To Be a Qualifying Child)

To meet this test, the child can’t have provided more than half of his or her own support for the year.

This test is different from the support test to be a qualifying relative, which is described later. However, to see what is or isn't support, see Support Test (To Be a Qualifying Relative), later. If you aren't sure whether a child provided more than half of his or her own support, you may find Worksheet 3-1 helpful.

Scholarships. A scholarship received by a child who is a student isn't taken into account in determining whether the child provided more than half of his or her own support.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.


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