@Scruffy_Curmudgeon - Your # 5 is not correct. If the child is a Qualifying Child then there is no requirement to provide ANY support just as long as the CHILD did not provide more than half of the child's own support. It does not matter who paid the support as long as your 1-3 and 6 are met. Your #4, while true, is misleading since if the child CAN be claimed as a Qualifying Child by another taxpayer then the child cannot claim them self by law, even if the parent/grandparent does not claim.
(#5 is for a Qualifying relative, not a Qualifying Child.)
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
