Bsch4477
Level 3
02-23-2020
07:31 PM
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The issue is whether the younger brother provided more than 50% of his own support. The amount of income (for qualifying child) of the “child “ is not relevant. For example, if a child were a model or actor and earned $100,000 a year and that income was put in a trust and not used for the support of the child, that child could be claimed as a dependent by the parent.