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wow thank you so much Carl for the clear response!! Another thing, if the parent truly only earned 10k for the year, would the IRS question and say how can the parent provide more than half of the child's support (and the child even made more than the parent claiming her that year). Or is this a non issue at all? Like you said, the child can earn a million dollars but still wont matter? And just because the parent earned only 10k for the year, the parent could have a million in the bank right?