My son is 21 and a full time student. I don't plan to claim him as a dependent but when he fills our his taxes it says he needs not to pay the "kiddie tax" if he is over 17 and earning more than half of his support. What qualifies as "support"? His tuition is paid through a 529. He has a summer internship where he makes money. We pay his room and board which I plan to claim as a gift: $9850 each from myself and my wife to him for a total of $19,700. He made less than that as an intern. Does the gift count as support when I don't claim him as dependent. From what I can read "support" is when someone is your dependent. If I gift them money it shouldn't be considered support. He did very well with investments in 2024 so exceeded the $2600 limit. Thank you in advance.
