Hal_Al
Level 15

Education

There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test. .

The support test is different for each type. The support test, for a QC, is only that the child didn't provide more than half his own support. The support test for a Qualifying Relative is that the taxpayer provided more than half the relative's support.

 

To answer your questions:

Q 1) Are the 529 distributions included in his support?

A  1)  Yes

Q 2) If so, are they included in my support of him?

A 2) No.  But they are also not him supporting himself, even if the distribution was sent to him (he was the "recipient").  So, he didn't provide more than half his own support, so he's still your dependent.