Medical Programs

Count cash support only if:

it is given from a taxpayer to his or her tax dependent;

it is given by a taxpayer who is someone other than the receiver’s spouse or parent; and

the total amount exceeds $50 a month.

For example, a person gives $100 a month to her nephew and plans to claim her nephew as her tax dependent. This cash support will count for her nephew because the she is a taxpayer giving an amount to her tax dependent. She is not her nephew’s parent or spouse, and the amount exceeds $50 a month.