Page 83 - Dependents for Individuals

Support Test (To Be a Qualifying Relative)

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

Home for the Aged.

If you make a lump-sum advance
payment to a home for the aged to
take care of your relative for life and
the payment is based on that person's
life expectancy,

Home for the Aged.

the amount of support you provide
each year is the lump-sum payment
divided by the relative's life
expectancy.

Home for the Aged.

Home for the Aged. Home for the Aged. Home for the Aged. The amount of support you provide
also includes any other amounts you
provided during the year.

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