What is considered support?

To figure out if you provided more than half of dependent support, you must first determine the total support provided. Total support includes amounts spent to provide food, lodging, clothing, education, medical and dental care, recreation, transportation, and similar necessities.

None of these expenses are tax deductible, but they all count toward support in determining whether you can claim her as a dependent.

If your child received any tax-free scholarships or grants while he/she was a full-time student, they are considered part of his/her income. You may be able to ignore these amounts when you consider whether you provided more than half of child support.