Dependent Support Worksheet

Families with Children, Tax Planning, Tax Preparation, Uncategorized 2 Minutes
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Dependent Support Worksheet

Dependent Support Worksheet

Support and the Dependency Exemption
The support test is one of the factors used to determine whether you may claim the dependency exemption for another person. 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 a dependency exemption.

Support Test
Qualifying Child The child cannot have provided more than half of his or her own support during the tax year.
Qualifying Relative You must have provided more than half of the relative’s support during the tax year.

 

Click Dependent Support Worksheet Here

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.

 

Click Dependent Support Worksheet Here

 

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Published by Pat White, EA

Patrick White, Enrolled Agent and Fellow of the National Tax Practitioner Institute is the President of Pat Tax Incorporated located in Baldwin, New York. As an enrolled agent, Pat is empowered by the United States Treasury to represent taxpayers before the Internal Revenue Service. As a Fellow of the National Tax Practitioner Institute, Pat is uniquely prepared to effectively represent his clients before all administrative levels of the IRS.

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