What constitutes proper proof of more than 50% of support?
You must provide more than half of a person’s total support during the calendar year to meet the support test. You determine this by comparing what you contributed with the entire amount of support the person received from all sources. There is a worksheet in Publication 501, Exemptions, Standard Deduction and Filing Information, that identifies the elements of support and can assist you in making this determination. Please refer to Publication 552, Record Keeping for Individuals, in regard to what constitutes proof.
• My son was born on December 31st . Can I claim him as a dependent? If so, will he also qualify me for the Child Tax Credit? • My daughter was born at the end of the year. We are still waiting for a social security number. Can I send in my return and later supply the social security number for her ? • If you have a child who works, but is still in high school , can the parents claim him or her as a dependent, or does the student file his or her own taxes? • My child is 21 and goes to college part-time. Can I claim her as a dependent, or does she have to be a full-time student before I can claim her ? Q: I am a student attending college and working part-time. Do I have to file a tax return? A: If you can be claimed as a dependent on another person’s return, single and under age 65, you must file a return if any of the following circumstances apply: • Your unearned income was more than $700. Unearned income includes taxable interest, dividends, capital gains, and trust distributions. If
