Tests for Qualifying Relative Dependents
What is the gross income test for qualifying relative dependents?
To meet the gross income test for qualifying relative dependents, you generally must provide more than half of a person's total support during the calendar year.
What is the Support Test for qualifying relative dependents?
To determine whether you provide more than half of the total support, compare the amount you contributed to that person's support with the total amount of support received by that person from all sources. This includes support the person provided from his or her own funds.
What is the Definition of total support for qualifying relatives?
Total support includes amounts spent for:
State benefit payments such as welfare, food stamps, and housing are considered support provided by the state not by the parent, regardless of how the parent actually spends the money. Many parents receive money from welfare for his or her son or daughter. These welfare received on behalf of a child is considered provided by the state, not the parent who received it.
Tax exempt income, savings, and borrowed amounts used to support the person do figure into the total support. Support may also include furniture, appliances, and cars if they are bought for the person's own use.
Calculate lodging using the fair rental value if there was no rent actually collected. The fair rental value is the amount you could reasonably expect a stranger to pay for the same kind of lodging.
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