Wondering about what is included in "support" when comparing a college student's earned income to their support. The definition of Support in the instructions for form 8615 at
https://www.irs.gov/pub/irs-pdf/i8615.pdf
would seem to include 529 payments for education, room and board to the beneficiary's support.
Is that a correct interpretation?
From the instructions from form 8615:
c. Was a full-time student at least age 19 and under age 24 at the end of 2023 and didn’t have earned income that was more than half of the child's support. (Earned income is defined later. Support is defined below.)
Support. Your support includes all amounts spent to provide the child with food, lodging, clothing, education, medical and dental care, recreation, transportation, and similar necessities. To figure your child’s support, count support provided by you, your child, and others. However, a scholarship received by your child isn’t considered support if your child is a full-time student. For details, see Pub. 501, Dependents, Standard Deduction, and Filing Information.
