In Order to Claim Someone Other Than a Qualifying Child

question 158

Essay

In order to claim someone other than a qualifying child as a dependent, a taxpayer must meet the support test.
Generally, this is done by furnishing more than 50% of a dependent's support. What exceptions exist, if any, where the support furnished need not be more than 50%?

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Definitions:

Economic Development

The process by which a nation improves the economic, political, and social well-being of its people, often measured by increases in income, education, and health.

Bioprospecting

The search for plant and animal species from which medicinal drugs and other commercially valuable compounds can be obtained.

Biopiracy

The practice of commercially exploiting naturally occurring genetic material or biochemicals by obtaining patents that restrict their general use, often without compensating the indigenous peoples or countries from which they are taken.

Biocolonialism

The exploitation of biological resources of developing countries by Western pharmaceutical or biotechnological companies without fair compensation.