Confused about line 5 on IRS Worksheet 2 Worksheet for Determining Support (Child)

[tbduvall]

I am at #5 on the worksheet.

Funds Belonging to the Person You Supported
1.	Enter the total funds belonging to the person you supported, including income received (taxable and nontaxable) and amounts borrowed during the year, plus the amount in savings and other accounts at the beginning of the year. Don't include funds provided by the state; include those amounts on line 23 instead	1.	_____
2.	Enter the amount on line 1 that was used for the person's support	2.	_____
3.	Enter the amount on line 1 that was used for other purposes	3.	_____
4.	Enter the total amount in the person's savings and other accounts at the end of the year	4.	_____
5.	Add lines 2 through 4. (This amount should equal line 1.)	5.

Line 1 is income + bank account balances at the beginning of the year

Line 2 is amount from line 1 used for their support

Line 3 is amount from line 1 used for other purposes

Line 4 is amount from bank account balances at the end of the year

Line 5 says that lines 2-4 should equal line 1.  That can't possibly ever be true.  Bank balances at the beginning of the year are never the same as the ones at the end of the year.  I am confused.

[tbduvall]

I'm sorry, did I miss an answer?

[Critter-3 · Accepted solution]

Sorry but it does make perfect sense and has for decades ...  it is like balancing a checkbook.  Now if the funds used for support was never paid from that bank account it would not match so review line 2 again. Part of line 1 includes all bank accounts which includes what may have been put in  savings.

Line 1 is income + bank account balances at the beginning of the year  income $500 + bank bal BOY $500 = $1000

Line 2 is amount from line 1 used for their support  $100

Line 3 is amount from line 1 used for other purposes  $200

Line 4 is amount from bank account balances at the end of the year  $700

Line 5 says that lines 2-4 should equal line 1.   100+200+700=1000