Income Tax Primer 2 Exemption Tips Include Support Rules
The support test decides who may be claimed as an exemption. You must furnish over half the dependent’s support unless a multiple support agreement applies. Include housing fair value if given in kind, and count items like food clothing shelter medical care schooling and similar needs. Public assistance counted. scholarships excluded. Car purchases don’t count as support. The piece notes Ohio’s 179 golf courses for enthusiasts.