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Trust income to qualifying child

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    Trust income to qualifying child

    A qualifying child must not provide more than half its own support. If a child uses for support income received from a trust of which he/she is a beneficiary, is this considered support provided by the child?
    Evan Appelman, EA

    #2
    I would say yes

    The way I see it yes, a child who is the benificiary of a trust and uses a trust distribution to pay for expenses has provided some degree of support for his or her self.

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