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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?
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