@kayedward02 wrote:
I'm wondering if anyone can help clarify a question on the support topic. The state/county provides regular payments for our foster child. Should we count this towards the rule of "child provides 50% of their support?" In our case, those payments would definitely be more than 50% of what the child needs, so I'm hesitant to claim them as a dependent based on that. However, if those should not be counted, the "child" doesn't provide anything directly and would be a dependent.
Money that the state pays is support provided by others. Support provided by the child must be the child's own money from working, loans, investment income, etc.
See Worksheet 3-1. Worksheet for Determining Support
https://www.irs.gov/publications/p17#en_US_2020_publink1000171012
**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.**
