DawnC
Employee Tax Expert

Education

That is not an uncommon or audit-triggering event.  If he provided over half of his support, and it sounds like he did, he should be claiming himself as a dependent.   If he doesn't provide half of his support, you can claim him, but you are not required to.  

 

Whether it's a child, a friend or a relative you support, the term 'support' is generally defined as what you spend on a person to provide the basic necessities of life. While the specifics may be debatable in certain circles, here's what the IRS considers typical for the purposes of a tax return.

 

Support includes:

- Food

- Lodging (even if your mortgage is paid off)

- Clothing

- Education (including the GI bill)

- Medical and dental care (including insurance and supplementary Medicare premiums)

- Recreation

- Transportation and similar necessities

 

Support does not include:

- Life insurance premiums

- Funeral expenses

- Federal, state, or local income taxes or Social Security and Medicare taxes paid on a person's own income

- Scholarship grants

- Income made by a disabled person in a sheltered workshop

 

Generally, if this person provides more than half of his or her own support, you cannot claim him or her as a dependent.

 

Get more help figuring out how to determine support here.    There is a worksheet on page 15 of Pub 501.

 

For your son - How do I answer the "Did you support yourself in 2020?" question? Did I support myself?    

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"