Household Expenses

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Household Expenses

An individual other than a qualifying child is a dependent if the person who wants to claim the dependent provides over half the support and meets other tests. The dependent's share of household expenses for the home in which the dependent lives are included in support. Household expenses include (1) rent paid or the fair rental value of the home, (2) food, (3) utilities paid, (4) repairs, and (5) other expenses.

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