What is considered support?

To figure out if you provided more than half of her support, you must first determine the total support provided. Total support includes amounts spent to provide food, lodging, clothing, education, medical and dental care, recreation, transportation, and similar necessities.

None of these expenses is tax deductible, but they all count toward support in determining whether you can claim her as a dependent.

If your daughter received any tax-free scholarships or grants while she was a full-time student, they are considered part of her income. You may be able to ignore these amounts when you consider whether you provided more than half of her support.