There are only two possible ways a student can provide more than 50% of their own support.
1. The student is self-employed or has a W-2 job. The money earned must be sufficient to support a claim to providing more than half of their own support. Additionally, the money earned must be more than the total of all 3rd party income received for the year. Third party income includes, but is not limited to, scholarships, grants, 529 distributions, gifts from Aunt Mary, money from parents, etc.
2) The student is the *primary* borrower on a qualified student loan and the amount distributed to the student throughout the year is sufficient to support a claim to having provided more than half of their own support. Additionally, the money distributed by the lender during the tax year must be more than the total of all 3rd party income received for the year. Third party income includes, but is not limited to, scholarships, grants, 529 distributions, gifts from Aunt Mary, money from parents, etc.
