Qualifying Relative ?

[Art]

Client wants to amend 2011 to claim grandson born in July 2011 as qualifying relative. Grandson and parents do not live with client. Parents are full time students and did not have to file for 2011. No one else can claim the child as a dependent. Client provided over 50% of total support via cash payments to the parents. Parents' only source of income was about $5000 from a trust which was included in calcuating support. Client did not pay any expenses directly. I could not find anything in Pub 501 that would prevent my client from counting the portion of cash paid to the son that was actually used for support. All of the other tests for qualifying relative were met. Anyone have contrary opinion ?

[Burke]

From what you post here, it looks as though they could claim the grandson. Assume the trust income was paid to one of the parents as beneficiary and not to them as custodians of the child.

[Art]

From what you post here, it looks as though they could claim the grandson. Assume the trust income was paid to one of the parents as beneficiary and not to them as custodians of the child.

Yes. the payment from the trust went to the father. Thanks for the reply !