Page 85 - Dependents for Individuals

Support Test (To Be a Qualifying Relative)

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

Fair rental value defined.
 Fair rental value is the amount you could

reasonably expect to receive from a stranger for
the same kind of lodging.
 It is used instead of actual expenses such as
taxes, interest, depreciation, paint, insurance,
utilities, and the cost of furniture and
appliances.
 In some cases, fair rental value may be equal to
the rent paid. If you provide the total lodging,
the amount of support you provide is the fair

rental value of the room the person uses, or a
share of the fair rental value of the entire
dwelling if the person has use of your entire
home.
 If you don’t provide the total lodging, the total
fair rental value must be divided depending on
how much of the total lodging you provide. If
you provide only a part and the person supplies
the rest, the fair rental value must be divided
between both of you according to the amount
each provides.

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