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What is considered half of a dependents support?

A college student who otherwise qualifies as a dependent of his or her parents will not be a dependent if the student provides more than one-half of his or her support during a tax year. Support generally includes amounts expended for food, shelter, clothing, medical and dental care, education, and other similar items.

How can you determine who paid more than half of a person's support?

To determine this, compare how much you spend on this person's necessities with how much they (or somebody else) contributes. If you are paying more than 50% of another person's necessary living expenses, you financially support that person.

What does the IRS consider as support?

For the purpose of determining if someone is your dependent, total support includes the amounts spent to provide food, lodging, clothing, education, medical and dental care, recreation, transportation, and similar necessities.

What expenses are included in support?

"Total support" includes amounts spent to provide food, clothing, lodging, education, medical and dental care, health insurance, recreation, transportation, and similar necessities.

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