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["Worksheet for Determining Support "]
["Funds Belonging to the Person Supported by the Taxpayer "]
[1,"Enter the total funds belonging to the person supported by the taxpayer, including income received (taxable and nontaxable) and amounts borrowed during the year, plus the amount in savings and other accounts at the beginning of the year. Do not include funds provided by the state; include thos amounts on line 23 instead. "]
[2,"Enter the amount on line 1 that was used for the person's support "]
[3,"Enter the amount ob line 1 that was used for other purposes"]
[4,"Enter the total amount in the person's saving and other account at the end of the year "]
[5,"Add line 2 through 4. (This amount should equal line 1) ",0,0]
["Expesnes of the Entire Household (where the person who was supported lived) "]
[6,"Lodging (Complete item 6a or 6B)",0]
[null,"6a. Enter the amount of paid rent"]
[null,"6b. Enter the fair rental value of home. If the person supported owned the home, include this amount in line 21 "]
[7,"Enter the total food expense "]
[8,"Enter the total amount of utilities (heat, light, water, etc. no included in line 6a or 6b) "]
[9,"Enter the total amount of repairs (not included in line 6a or 6b) "]
[10,"Enter the total amount of other expenses. Do not include eexpenses of maintain the home, such as mortgage interest, real estate taxes, and insurance. "]
[11,"Adde lines 6a through 10. these are the total household expenses. ",0]
[12,"Enter the total number of persons who lived in the household ",{"v":1,"d":"1.00"}]
["Expenses for the Person Supported by the Taxpayer "]
[13,"Divid line 11 by line 12. this is each person's share of the household expense ",0]
[14,"Enter the person's total clothing expense "]
[15,"Enter the person's total education expense "]
[16,"Enter the person's total medical and dental expense not paid for or reimbursed by insurance "]
[17,"Enter the person's total travel and recreation expense "]
[18,"Enter the total of the person's other expenses "]
[19,"Add lines 13  through 18. This is the total cost of the person's suppor tfor the year",0]
["Did the Person Provide More Than Half of His or Her Own Support? "]
[20,"Multiply line 19 by 50% (0.50) ",0]
[21,"Enter the amount from line 2, plus the amount from line 6b if the person supported owned the home. This is the amount the person provided for his or her own support. ",0]
[22,"Is line 21 more than line 20? ","NO!"]
[null,"NO. The taxpayer meets the support for this person to be his qualifying child. If this person meets the other tests to be a qualifying child, stop here; do not complete line 23-36. Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is the taxpayer's qualifying relative. "]
[null,"YES. The taxpayer does not meet the support test for this person to be either his qualifying child of his qualifying relative. Stop here. "]
["Did the Taxpayer Provide More Than Half? "]
[23,"Enter the amount others provided for the person's support. Include amounts provided by the state, local, and other welfare societies or agencies. Do not include any amoutn included in line 1 "]
[24,"Add line 21 and 23",0]
[25,"Subtract line 24 from line 19. this the amount the taxpayer provided for the person's support",0]
[26,"Is line 25 more than line 20 ","NO!"]
[null,"YES. The taxpayer meets the support test for the person to be his qualifying relative."]
[null,"NO. The taxpayer does not meet the support test for the person to his qualifying relative. He cannot claim an exemption for this person unless you can do so under multiple support agreement, the support test for children of divorced or separated parents or the spceial rule for kidnapped children. "]