Hal_Al
Level 15

Education

 

I'm interpreting the wording on the support work sheet.

http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

 

You do not include scholarships  on line 1 (student's funds).  So, it's not in the numerator.

 

You do include total educational expenses on Line 15, even those paid by scholarship.  

So, scholarships, per se, are not entered on the work sheet.  So "scholarships are third party support" may not be technically correct, but that's the effect.