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Deductions & credits
Yes. The Department of Treasury has proposed regulations that state government welfare payments count as support given by the taxpayer rather than support provided by the government.
See the following from IRS Publication 501:
TANF and other governmental payments.
Under proposed Treasury regulations, if you received Temporary Assistance to Needy Families (TANF) payments or other similar payments and used the payment to support another person, those payments are considered support you provided for that person, rather than support provided by the government or other third party.
‎June 4, 2019
6:51 PM