Does a child’s social security income count as them paying expenses in regards to the support test?

[xmasbaby0]

No.   If your child is receiving Social Security you do not enter that on your own tax return.   And the child does not enter it until someday if they have a job or other income---then the SS would go on the child's own tax return.  But if the child is under the age of 19, you can still claim them as a dependent without counting the SS in any way.  

[Hal_Al · Accepted solution]

Q. Does a child’s social security income count as them paying expenses in regards to the support test?

A. Yes. For the support test, the Social Security benefits your child spends on her own support are considered provided by her. This is regardless of whether the benefits are taxable to her.

Reference: https://www.hrblock.com/tax-center/filing/personal-tax-planning/social-security-supplemental-income/

It doesn't matter how much he/she  received. What matters is how much he spent on support. Money he put into savings does not count as support he spent on himself.

The support value of the home, provided by the parent, is the fair market rental value of the home plus utilities & other expenses divided by the number of occupants.

The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

But, if the child is receiving SSI (Supplemental Security Income) as opposed to Social Security Benefits, it is treated slightly different.  It is third party support and not support provided by the child.