Example – Using Worksheet for Determining Support

Example – Using Worksheet for Determining Support

One of the five tests to be a qualifying child is the support test. To satisfy the support test, the child must not have provided more than half of his or her own support for the tax return year. The following example shows you how to use the worksheet provided by IRS to determine if you meet the support test.

Example: John is a 20-year-old full-time college student and single in 2020. He earned $10,000 wage from his summer job in 2020. His expenses in 2020 include $40,000 tuition, $10,000 rent and $6,000 food plus $2,000 clothing and $2,000 travel expense. He had $1,000 in his bank account at beginning and end of 2020.

Step 1: Input John’s income and expenses to each related line on the worksheet.

Step 2: Compare line 20 and line 21 on the worksheet.

Since line 21 is less than line 20, John did not provide more than half of his own support, therefore, he meets the support test.




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