Page 87 - Interest Income - Individuals

Support Test (To Be a Qualifying Relative)

You must figure whether you provided more than half of a person's support.

Living with someone rent free.
 If you live with a person rent free
in his or her home, you must
Lodging. reduce the amount you provide
 If you provide a person with for support of that person by the
lodging, you are considered fair rental value of lodging he or
to provide support equal to she provides you.
the fair rental value of the
room, apartment, house, or
other shelter in which the
person lives.
 Fair rental value includes a
reasonable allowance for the
use of furniture and
appliances, and for heat and
other utilities that are
provided.

Person living in his or her own
home.
 The total fair rental value of a
person's home that he or she
Lodging. Own home. Rent free. owns is considered support
contributed by that person.

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