First, take note that there is no requirement for the parent(s) to provide the student any support. Not one single penny. The support requirement is on the student, and only the student.
There are only two possible ways a student can lay claim to providing more than half of their own support.
1) The student has a W-2 job or is self employed and earned enough money to justify a claim to providing more than half of their own support. Additionally, that earned income must be more than the total of all third party income received during the tax year. Scholarships, grants, 529 distributions, gifts from Aunt Mary, money from parents, etc. are all third party income sources, and *do not count* for the student providing their own support.
2) The student (not the parent) is the *primary* borrower on a "qualified" student loan, and sufficient proceeds from that loan were distributed to the student during the tax year to justify a claim to providing more than half of their own support. Additionally, the amount distributed from the loan to the student during the tax year must be more than the total of all third party income received during that tax year. Scholarships, grants, 529 distributions, gifts from Aunt Mary, money from parents, etc. are all third party income sources, and *do not count* for the student providing their own support.
