Artículo Foster care.. Foster care.

id="en_US_2025_publink1000264731"> Foster care. Payments you receive for the support of a foster child from a child placement agency are considered support provided by the agency. See Foster care payments and expenses , earlier. Home for the aged. If you make a lump-sum advance payment to a home for the aged to take care of your relative for life and the payment is based on that person's life expectancy, the amount of support you provide each year is the lump-sum payment divided by the relative's life expectancy. The amount of support you provide also includes any other amounts you provided during the year. Total Support To figure if you provided more than half of a person's support, you must first determine the total support provided for that person. Total support includes amounts spent to provide food, lodging, clothing, education, medical and dental care, recreation, transportation, and similar necessities. Generally, the amount of an item of support is the amount of the expense incurred in providing that item. For lodging, the amount of support is the fair rental value of the lodging. Expenses not directly related to any one member of a household, such as the cost of food for the household, must be divided among the members of the household. Example 1. A married couple lives with their two children and one of their parents. Their parent gets social security benefits of $2,400, which the parent spends for clothing, transportation, and recreation. The parent has no other income. The married couple’s total food expense for the household is $5,200. They pay the parent’s medical and drug expenses of $1,200. The fair rental value of the lodging provided for the parent is $1,800 a year, based on the cost of similar rooming facilities. Figure the parent’s total support as follows. Fair rental value of lodging $ 1,800 Clothing, transportation, and recreation 2,400 Medical expenses 1,200 Share of food (1/5 of $5,200) 1,040 Total support $6,440 The support the married couple provide, $4,040 ($1,800 lodging + $1,200 medical expenses + $1,040 food), is more than half of the parent's $6,440 total support. Example 2. Your parents, Aubrey and Bailey, live with you, your spouse, and your two children in a house you own. The fair rental value of your parents' share of the lodging is $2,000 a year ($1,000 each), which includes furnishings and utilities. Aubrey receives a nontaxable pension of $4,200, which Aubrey spends equally between Aubrey and Bailey for items of support such as clothing, transportation, and recreation. Your total food expense for the household is $6,000. Your heat and utility bills amount to $1,200. Bailey has hospital and medical expenses of $600, which you pay during the year. Figure your parents' total support as follows. Support provided Aubrey Bailey Fair rental value of lodging $1,000 $1,000 Pension spent for their support 2,100 2,100 Share of food (1/6 of $6,000) 1,000 1,000 Medical expenses for Bailey 600 Parents' total support $4,100 $4,700 You must apply the support test separately to each parent. You provide $2,000 ($1,000 lodging + $1,000 food) of Aubrey’s total support of $4,100—less than half. You provide $2,600 to Bailey ($1,000 lodging + $1,000 food + $600 medical)—more than half of Bailey’s total support of $4,700. You meet the support test for Bailey, but not Aubrey. Heat and utility costs are included in the fair rental value of the lodging, so these aren't considered separately. Lodging. If you provide a person with lodging, you are considered to provide support equal to the fair rental value of the room, apartment, house, or other shelter in which the person lives. Fair rental value includes a reasonable allowance for the use of furniture and appliances, and for heat and other utilities that are provided. Fair rental value defined. Fair rental value is the amount you could reasonably expect to receive from a stranger for the same kind of lodging. It is used instead of actual expenses such as taxes, interest, depreciation, paint, insurance, utilities, and the cost of furniture and appliances. In some cases, fair rental value may be equal to the rent paid. If you provide the total lodging, the amount of support you provide is the fair re