Page 84 - Dependents for Individuals

Support Test (To Be a Qualifying Relative)

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

 To figure if you provided more than half of a
person's support, you must first determine the

total support provided for that person.
 Total support includes amounts spent to
provide food, lodging, clothing, education,
medical and dental care, recreation,
transportation, and similar necessities.
 Generally, the amount of an item of support is
the amount of the expense incurred in
providing that item.
 For lodging, the amount of support is the fair

rental value of the lodging. Expenses not
directly related to any one member of a
household, such as the cost of food for the
household, must be divided among the
members of the household.

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