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In calculating total support for a dependent, do I have to include state and federal grant to determine whether I provided more than half of their support?
I recently learned that I may be eligible to claim my partner as a dependent on my tax return this year. Do I need to account for the federal/state grants he received to pay for tuition in calculating his total support? These would be the amounts listed in Box 5 on his 1098-T.
Also, does it matter that he is older than myself in claiming him as my dependent?
*Given that he was over the age of 24 and thus not eligible to be a qualifying child although he was a full time student in 2017
Thanks in advance!
‎June 6, 2019
8:20 AM