Assertion: tax's income | /r/CapableOf | exceed half of his or her support
Facets:
Source sentences:
text: : If the child is 18 at year-end, and does not have earned income that exceeds half of his or her support, the Kiddie Tax applies if the other three requirements are also met.
text: (2) does not have earned income that exceeds half of his or her support, the Kiddie Tax applies if other three requirements are also met.