Rev. Rul. 58-67

Federal, state or city income taxes and social security taxes paid by a dependent from his own income are not considered items of support for the purpose of determining allowable dependency exemptions for Federal income tax purposes. However, the term `support' does include church contributions as well as such other items of expense as the cost of food, shelter, clothing, medical and dental care, education, and the like. See section 1.152-1(a)(2)(i) of the Income Tax Regulations.