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  • not sure if this is PM. thanks for your response - would love to see the IRS response with respect to "not a student". thanks again.
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    brewmeist
    It's not, but that's OK. But unfortunately I'm limited to 420 chars w my reply, so I'll be brief.

    From IRS Pub 501:

    You figure whether you have provided more than half of a person's total support by comparing the amount you contributed to that person's support with the entire amount of support that person received from all sources.
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