scholarship income and dependency test

[JFS4]

I am a fulltime student.    Most of my expenses are covered by scholarship.  I have earned income of  $1400 and  taxable scholarship income of $6,000.    I am wondering if I still pass the dependency test if 1400 plus 6000 exceeds half my living expenses.  Does the scholarship income count? 

I believe I would be better off filing as 'not dependent on someone else'.    Would it make me eligible for Covid stimulus?          

[Hal_Al · Accepted solution]

Scholarships (even the taxable portion), and the expenses they cover, are ignored in the dependency support test. So, no, you did not provide $7400 of support.  You only provided $1400.

The support value of the home, provided by the parent, is the fair market rental value of the home plus utilities & other expenses divided by the number of occupants.

The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf