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@zymxhjjtm197227 - did you go through the worksheet that was provided above?  what about all the expenses you are support him with? fair share of rent at home (he is only temporarily at college), food, medical insurance car, fair share of utilities, etc, etc, etc. review the spreadsheet; he needs to overcome all that as well to get over 50%.  

 

is your goal to justify that he is a dependent or not a dependent and why?