Summary:
Support includes the cost of life's necessities including transportation, church contributions, recreation.

LaTanya Haywood claimed a dependency exemption for her son Brandon Haywood although the state of Missouri furnished his room, board and other items. Brandon, 21, was serving 15 years for involuntary manslaughter.

For an exemption, the taxpayer must usually provide more than half the dependent's support. To figure total support, add amounts paid by the taxpayer, the dependent and others.

LaTanya had paid $1300 to the prison for the year. Because Missouri doesn't require anyone to pay for support of prisoners, prison authorities put the money in an account for Brandon to buy incidentals the state didn't provide.

Because the cost of support furnished by the prison far exceeded the $1300 LaTanya paid, the court denied the exemption.

Like La Tanya, many people don't understand what support includes. Generally it includes costs of life's necessities. The courts and the IRS say support includes lodging, clothing, medical care, transportation, church contributions, education, recreation. Support includes capital expenditures like the cost of a car and furniture. And support also includes a proportionate share of expenses not attributable to any one person, like food. Assume food for a family of five costs $5200 for the year. One fifth, or $1,040, would be considered food for one person.

Support does not include receipt of Medicare and Medicaid benefits nor payments of life insurance premiums. Also, a dependent's income and Social Security receipts aren't her support unless she uses them for support.

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