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@carolemcdowney wrote:

How is it a gift I have brought my son's shoes, boots, TV, a game system put money on his phone, on his Skype , I order care packages for him, I order hot food for him


If you do not like the word gift, then they are living expenses and living expenses are Never deductible on a tax return.

They state/county/city is providing over one-half of his support for the year, regardless of the items you are providing.