then you did not support them in 2022, even though their savings includes the gift from 2021.
But the question asked, is "did the student provide more than half their own support". It's not asking if you or anyone else provided more than half of their support.
Now Pub 17 does address earned income. But it doesn't address investment income as a method of one providing their own support.
On top of that, I'm looking at Pub 17 on page 30 "Support Test (To be a qualifying child)". In the first example, it reads, " He (the student) has a part-time job and provided $6,000 to his own support." That's all I have to go on.
What I also note in the above, it doesn't say the student earned $6,000. Only that they provided $6000 towards their own support. The student could have earned $100,000 and still only have provided $6000 to their own support.
BTW - If it sounds like I'm in disagreement with you, I'm not. Just looking for clarification/interpretation is all. Maybe I'm borderline "devil's advocate"? 🙂
