- 14 - her own support. Sec. 1.152-1(a)(2)(ii), Income Tax Regs. To determine whether a taxpayer has furnished over half of an individual's support, there must be included the cost of food, shelter, clothing, medical and dental care, education, and the like. Sec. 1.152-1(a)(2)(i), Income Tax Regs. Although the amount of an item of support is usually its cost, where lodging is furnished to an individual, the amount of support is the fair market value of such lodging. Id. Welfare payments or similar public assistance received directly by a claimed dependent, or received by the taxpayer for the benefit of a claimed dependent, are not considered support furnished by the taxpayer. Gulvin v. Commissioner, 644 F.2d 2 (5th Cir. 1981), affg. T.C. Memo. 1980- 111; Williams v. Commissioner, T.C. Memo. 1996-126, affd. without published opinion 119 F.3d 10 (11th Cir. 1997). In cases where two or more persons contribute to the support of an individual, section 152(c) provides that a taxpayer is treated as contributing over one-half of the support of an individual for the calendar year if: (1) No one person contributed over half of the individual's support; (2) over half of such support was received from persons each of whom, but for the fact that he or she did not contribute over half of such support, would have been entitled to claim such individual as a dependent for the taxable year beginning in such calendar year; (3) the taxpayer contributed over 10 percent of such support; andPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011