(student that I paid for their living expenses)
Just FYI, but there is absolutely no requirement for the parent(s) to pay one penny of the student's living expenses. The support requirement is on the student, and only the student. The requirement is:
If the STUDENT did NOT provide more than half of their own support for the entire tax year, then the parent(s) qualify to claim the student as a dependent on the parent(s) tax return. (That's just one of 5 requirements.)
There are only two possible ways the student can lay claim to providing more than half of their own support. Thir party income such as scholarships, grants, 529 distributions, gifts from Aunt Mary, money from parents, etc. do not count for the student providing their own support. The two possible ways are:
1. The student is self-employed or has a W-2 job that paid them a sufficient amount during the tax year to justify any claim to providing more than half of their own support. Additionally, the money they earned and were paid must be more than the total of all third party income received by the student, and by the school on behalf of the student.
2. The student was the primary borrower on a qualified student loan, and sufficient funds were distributed to the student during the tax year to justify their claim to providing more than half of their own support. Additionally, the total funds distributed to the student, or to the school on behalf of the student must be more than the total of all third party income received during the tax year.
