Scholarships received by a student may be excluded for purposes of the support test for determining the availability of the dependency exemption.

Name: Scholarships received by a student may be excluded for purposes of the support test for determining the availability of the dependency exemption.
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Scholarships received by a student may be excluded from the student's income for purposes of determining the availability of the dependency exemption.

Scholarships Received by a Student May Be Excluded for Purposes