The support test is one of the factors used to determine whether you may claim another person as a dependent. The person may be a qualifying child or a qualifying relative. You must consider the support test each tax year for which you wish to claim the individual as a dependent.
Total support includes amounts spent to provide food, lodging, clothing, education, medical and dental care, health insurance, recreation, transportation, and similar necessities.
A qualifying item is included in total support in the year it is paid. This is true even if you paid for the item with borrowed money that you repay in a later year.
DISCLAIMER: This article contains general information for U.S. taxpayers and should not be relied upon as the only source of authority. Seek out professional tax, legal, or financial advice from CryptoTaxAudit or from other reputable companies.