IRS Worksheet for Determining Support [for Dependent]
Here is the scenario. A single retired parent collecting social security benefits ($21k/yr) lives in Greater San Diego in a middle-class house with a young teenage son (son's total income $12k in social security benefits). Using the IRS 'Worksheet for Determining Support', calculations show the parent pays slightly more than 50% of the child's support ($12k child income/support, $12.5K parent support = total combined support $24.5K), thereby qualifying the son to be a "dependent". But since the numbers are very close, I suppose some amounts could possibly be disputed and the dependent status not accepted. So I just want to know if my numbers seem to be "in the ballpark" or if they might seem to the IRS to be off the mark and could possibly trigger an audit. I have seen articles online saying that the average cost of raising a child in Southern California is about $30k/yr so it looks like I'm in range, but I just want to be sure. Also, note that parent will file as 'Single' instead of 'HOH' since the filing status support criteria are somewhat stricter than the dependent status criteria. Preliminary 2023 tax return won't contain tax credits, won't have to pay any taxes, and won't be getting any refund. Thx, Brian
