Support Test
Support Test is.
one of five tests for claiming a person as a dependent. For dependency test purposes, support includes food, clothing, shelter, education, medical and dental care, recreation, and transportation. It also includes welfare, food stamps, and housing provided by the state. Support includes all income, taxable and nontaxable. The taxpayer must provide more than half of the person's total support during a calendar year to meet the support test. Former IRC (check if this IRC provision is current here) §152.
Description and Definition of Support Test
One of five tests to determine whether you can claim a person as your dependent. To meet this test you must have paid more than one half of the person's support for the year. Support includes food, lodging, medical bills, vacations, clothes, books, and other items.
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