Our 17-year-old received a $100,000 inheritance from his uncle last year. Does that mean we can’t claim him as a dependent on our 2008 return?

A. Not unless he splurged on an expensive car, lavish trip or otherwise spent a lot of the money on his on behalf. When it comes to the qualifying child tests, it doesn’t matter how much money a child receives during the year (from work, a gift or inheritance).

What matters is if he provides more than half of his support. Any money he saved doesn’t count toward his support, so you can probably still claim him as your dependent. More.

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