If a taxpayer's child makes money but it is not used for their own support, do they meet the support test?

To meet the support test for claiming a child as a dependent, the taxpayer must provide more than half of the child's support for the year. In this scenario, the child's income is mentioned, but the key detail is that this income is not used to support the child. Therefore, if a taxpayer provides more than half of the child's support using their own resources, the child can still be considered a dependent, even if the child has other income.

The critical aspect here is that the source of the child's income does not change the fact that the taxpayer is providing for the child's needs. As long as the taxpayer meets the threshold of providing more than half of the support, they satisfy the requirements of the support test, regardless of how much money the child makes or whether that money contributes to their own needs.

Understanding this means recognizing the support test focuses on where the support comes from rather than how the child's income is utilized.