Q. So to clarify, does tuition expenses count toward the support I have to cover with Earned Income?
A. I have not found a clear answer. What is clear is that tuition paid by scholarships does not count as support, for the dependency test (whether a student can be claimed as a dependent).
I can find no similar reference for the earned income rule (kiddie tax and AOC qualifying) . Lacking such a written statement, I'm of the opinion that tuition does count as support you have to cover and scholarships count as support provided by others, not by you.
At lest one other TT "Champ" is of the opposite opinion; Scholarships are ignored for the support by earned income test, as well (kiddie tax and AOC )
Q. And federal loans, which aren't co-signed, don't count toward the half of my 'support' I have to cover?
A. Yes. Co-signed loans count as support provided by your parents (if they were the co-signer). Even a loan that was only in your own name, would not be earned income.
