A school includes technical, trade, and mechanical schools. The general rule is that you had to provide over half the person's total support in 2000. If you file a joint return, support can come from either spouse. If you remarried, the support provided by your new spouse is treated as support coming from you. For exceptions to the support test, see Children of Divorced or Separated Parents and Person Supported by Two or More Taxpayers on this page.
Support includes food, a place to live, clothing, medical and dental care, and education.
It also includes items such as a car and furniture, but only if they are for the person's own use or benefit. But you should figure the cost of a place to live at its fair rental value. Examples are gifts, savings, social security and welfare benefits, and other public assistance payments. This support is treated as not coming from you. Support does not include items such as income tax, social security and Medicare tax, life insurance premiums, scholarship grants, or funeral expenses.