The following form may be used to determine whether a person provides more than half of the support for another person. It is based on the Worksheet for Determining Support that appears in Table 5 on page 13 of IRS Publication 501 Exemptions, Standard Deduction, and Filing Information.

The total cost of support for the year (line 18) should generally be at least the adjustment per household member used in the income protection allowance, which for 2005-2006 was $3,320. It is not reasonable to expect that a person could live on less than this amount.

Funds Belonging to the Person You Supported [1] Total funds belonging to the person you supported, 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.	$________
[2] Amount used for support	$________
[3] Amount used for other purposes	$________
[4] Amount in savings and other accounts at the end of the year	$________
(The total of lines 2, 3, and 4 should equal line 1.)
Expenses for the Entire Household (where the person you supported lived) [5] Lodging for entire year (Complete item a or b)
(a) Rent paid	$________
(b) If not rented, show fair rental value of home. If the person you supported owned the home, include this amount in line 19.	$________
[6] Food	$________
[7] Utilities (heat, light, water, etc. not included in line 5a or 5b)	$________
[8] Repairs (not included in line 5a or 5b)	$________
[9] Other. Do not include expenses of maintaining home, such as mortgage interest, real estate taxes, and insurance.	$________
[10] Total household expenses (Add lines 5 through 9)	$________
[11] Total number of persons who lived in household	$________
Expenses for the Person You Supported [12] Each person's part of household expenses (line 10 divided by line 11)	$________
[13] Clothing	$________
[14] Education	$________
[15] Medical, dental	$________
[16] Travel, recreation	$________
[17] Other (specify)	$________
[18] Total cost of support for the year (Add lines 12 through 17)	$________
Did You Provide More Than Half? [19] Amount the person provided for own support (line 2, plus line 5b if the person you supported owned the home)	$________
[20] Amount others provided for the person's support. Include amounts provided by state, local, and other welfare societies or agencies. Do not include any amounts included on line 1.	$________
[21] Amount you provided for the person's support (line 18 minus lines 19 and 20)	$________
[22] 50% of line 18	$________
Is line 21 more than line 22? Yes. You meet the support test for the person. No. You do not meet the support test for the person.