Thanks MaryK4 for taking time share your expertise.
I understand / follow the first two sentences. The comments after that are a bit confusing. Including below the same for reference.
Because the person is under 24 and a full-time student, the person must have provided more than 50% of their own support (and a person’s own funds are not support unless they are actually spent for support.) in order to disqualify someone else claiming them as a dependent.
I think you are saying the following for the case under consideration. Could you please confirm.
- The student has not provided more than 50% of their own support
- Funds used for support came from ESA distributions
- Since they have not provided more than 50% of their own support they cannot disqualify their parent in claiming them as a dependent
Regards,
Ramesh
