To claim the personal exemption, the child must show that he or she is furnishing over half of his or her support.

In order for a child to claim personal exemption the child must show that he or she is furnishing over half of his or her support. In determining whether the child furnished over half the support, the childs contribution to support must be compared with the support received from all sources. The contribution includes money the child used for support, even if nontaxable, such as gifts, savings, social security, and other public assistance programs.