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Dependent Support Worksheet

Jan 01, 2023

Support and Dependents

The support test is one of the factors used to determine whether you may claim another person as a dependent. The person may be a qualifying child or a qualifying relative. You must consider the support test each tax year for which you wish to claim the individual as a dependent.

What is Support?

Total support includes amounts spent to provide food, lodging, clothing, education, medical and dental care, health insurance, recreation, transportation, and similar necessities.

  • In general, the amount of an item of support is the expense incurred in providing that item.
  • The amount of support for lodging is the fair rental value of the lodging, including a reasonable allowance for the use of furniture and appliances and for utilities provided.
  • Expenses not directly allocable to any one member of the household, such as the cost of food for the household, must be divided among the household members.
  • Property provided as support is measured by its fair market value.

When Should You Include Support Items?

A qualifying item is included in total support in the year it is paid. This is true even if you paid for the item with borrowed money that you repay in a later year.

 

 

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